Main Article Content

Abstract

This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Indonesian Stock Exchange 2013 -2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique. The result of the test showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively.

Keywords

good corporate governance institutional possession independent commissionaire council audit committee profitability ROA tax avoidance

Article Details

Author Biographies

Anggi Syuhada, Universitas Sriwijaya

Accounting

Yusnaini Yusnaini, Universitas Sriwijaya

Accounting

Eka Meirawati, Universitas Sriwijaya

Accounting

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