Pengaruh Corporate Governance Dan Return on Asset Terhadap Tax a Voidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2012—2014

Abstract

<em>The purpose of this study was to determine the effect of corporate governance </em><em>and return on assets against tax avoidance in manufacturing companies on the BEI in </em><em>2012-20;4. The research data was obtained from the company's annual finance report </em><em>on the Indonesian stock exchange website. The samples are 34 companies </em><em>mwmfacturing sector listed on the Stock Exchange in 2012-2014. Sampling technique </em><em>used is purposive sampling. This study uses linear regression analysis. The results showed that corporate governance has not significant effect on tax avoidance. The results show that corporate governance and return on assets have a significant effect </em><em>on tax avoidance</em>

Karakteristik Perusahaan dan Corporate Governance terhadap Tax Avoidance

“…Menurut Biettant (2015), tax avoidance adalah suatu cara bersifat legal yang dilaksanakan perusahaan sebagai usaha untuk memangkas utang pajaknya. Cara ini dapat menimbulkan risiko bagi perusahaan yang melakukannya seperti denda ataupun hal terburuknya adalah reputasi perusahaan yang turun di masyarakat.…”