PENGARUH CORPORATE GOVERNANCE TERHADAP TAXAVOIDANCE DENGAN SIZE PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Manufaktur Pada Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020)

Risti Tamala

Abstract


This study aims to empirically prove the influence of corporate governance on tax avoidance (empirical studies on food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2016-2020). Data collection is done by means of documentation. Data collected by collecting, recording, and calculating data related to research such as data on institutional ownership, independent commissioners, audit committees, and other data needed for the research process obtained from the Indonesia Stock Exchange in 2016-2020 that can accessed through www.idx.co.id. The sampling technique used is the purposive sampling method. Hypothesis testing using multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that institutional ownership and independent commissioners have a positive effect on tax avoidance. While the variable of the influence of the audit committee has no effect on tax avoidance.The results of the moderation test show that the moderation of the firm size variable with institutional ownership and audit committee variables has a positiveeffect on tax avoidance. While the moderating of the firm size variable with the independent commissioner's influence variable has no effect on tax avoidance

Keywords: institutional ownership, independent commissioner, audit committee,firm size, tax avoidance


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