PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE

Abstract

Abstrak: Pengaruh Corporate Governance, Leverage,  dan Konservatisme Akuntansi Terhadap Tax Avoidance.

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Kepemilikan Institusional terhadap Tax Avoidance, (2) Pengaruh Dewan Komisaris Independen terhadap Tax Avoidance, (3) Pengaruh Komite Audit terhadap Tax Avoidance, (4) Pengaruh Leverage terhadap Tax Avoidance, dan (5) Pengaruh Konservtasime Akuntansi terhadap Tax Avoidance pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penelitian ini merupakan jenis penelitian kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari website IDX. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Pengambilan sampel penelitian ini menggunakan metode purposive sampling yang memeroleh sampel data sebanyak 74 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) Kepemilikan Instituisonal berpengaruh terhadap Tax Avoidance (2) Dewan Komisaris Independen tidak berpengaruh terhadap Tax Avoidance (3) Komite Audit tidak berpengaruh terhadap Tax Avoidance (4) Leverage tidak berpengaruh terhadap Tax Avoidance (5) Konservatisme Akuntansi berpengaruh terhadap Tax Avoidance.

Kata kunci: Corporate Governance, Leverage, Konservatisme Akuntansi, Tax Avoidance

Abstract: The Effect Of Corporate Governance, Leverage, Accounting Conservancy On Tax Avoidance.

This research aims to determine: (1) The effect of Institutional Ownership on Tax Avoidance, (2) The Effect of the Independent Board of Commissioners on Tax Avoidance, (3) The Effect of the Audit Committee on Tax Avoidance, (4) The Effect of Leverage on Tax Avoidance, and (5) The Effect of Accounting Conservancy on Tax Avoidance in Banking Companies listed on the Indonesia Stock Exchange 2017-2019.This research is a type of quantitative research. The data used is secondary data obtained from the IDX website. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is using the purposive sampling method which obtained a data sample of 74 companies. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) Institutional Ownership has an effect on Tax Avoidance (2) The Independent Board of Commissioners does not affect Tax Avoidance (3) The Audit Committee does not affect Tax Avoidance (4) Leverage has no effect on Tax Avoidance (5) Accounting Conservatism has no effect on Tax Avoidance. Against Tax Avoidance.

Keywords: Corporate Governance, Leverage, Accounting Conservancy, Tax Avoidance