The influence of good corporate governance mechanism and fundamental factor to corporate tax avoidance; study on Indonesia stock exchange
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
Tax management needs to be monitored so as not to violate tax laws and regulations. Corporate governance is established to oversee tax management or tax planning, with the purpose that corporate taxation remains within legal corridors, not illegal tax evasion. This study aims to find empirical evidence of the influence of corporate governance mechanisms (institutional ownership, independent commissioner percentage, and executive compensation) and fundamental factors (firm size, leverage, and profitability) on corporate tax avoidance in Indonesia Stock Exchange. The research design used is causal research to know the influence of corporate governance mechanisms (institutional ownership, independent commissioner percentage, and executive compensation) and fundamental factors (firm size, leverage, and profitability) to corporate tax avoidance. The study uses secondary data of financial statements for the period of 2013-2015 The results of data analysis can be concluded Executive Compensation, the size of the firm, Leverage, and Profitability affect significantly on Corporate Tax Avoidance, while Institutional ownership and the percentage of independent commissioners have no significant effect on tax avoidance company.
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- EP ID EP629494
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