Open AccessThe Effect of Corporate Governance Mechanism on Tax Avoidance: Evidence from Manufacturing Industries Listed in the Indonesian Stock Exchange
Author(s) -
Bkp Agustina Mappadang,
SE.Ak Tri Widyastuti,
Agustinus Miranda Wijaya
Publication year - 2018
Publication title -
international journal of social sciences and humanities invention
Language(s) - English
Resource type - Journals
ISSN - 2349-2031
DOI - 10.18535/ijsshi/v5i10.02
Subject(s) - stock exchange , indonesian , business , accounting , corporate governance , tax avoidance , finance , double taxation , linguistics , philosophy
This study aims to investigate the influence mechanisms of corporate governance on tax avoidance.. The mechanisms of corporate governance measured by the independent commissioners and the institusional ownership. Population in this study are all companies in manufacture companies listed on the Indonesian Stock Exchange during the years 2012-2016. The samples comprises 87 companies and 435 object with method of this research are using analysis of causality and smart PLS3 was used for analyzing the data and test the hypotheses. The results showed that the corporate governance mechanism negative significant on tax avoidance; board of commissioners have a positive significant on tax avoidance and institusional ownership have a negative significant on tax avoidance.