PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

Abstract

This study aims to examine the effect of good corporate governance on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) in the observation period from 2019 to 2023. The independent variables in this study include institutional ownership, managerial ownership, independent commissioners, audit committees, and audit quality. The control variables in this study are company size, profitability, and leverage. The dependent variable in this study is tax avoidance.

This study uses all mining sector companies listed on the Indonesia Stock Exchange (IDX) as the population. The research sampling based on the purposive sampling method that follows predetermined criteria with a total sample of 122 companies. The data sources used in this study are secondary data from annual reports and audited financial statements published on the Indonesia Stock Exchange (IDX) website, each company's website, and data that can be taken from Bloomberg. The hypothesis testing method used in this study is multiple linear regression and partial test (t-test).

The results of this study showed that institutional ownership has a positive effect on tax avoidance. In addition, managerial ownership and independent commissioners have a negative effect on tax avoidance. However, audit committees and audit quality do not affect tax avoidance.