PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN KOMPENSASI MANAJEMEN TERHADAP TAX AVOIDANCE
DOI:
https://doi.org/10.22441/jpma.v3i1.13144Kata Kunci:
Komisaris Independen, Komite Audit, Kompensasi Manajemen, Tax Avoidance.Abstrak
This research aims to analyze the effect of corporate governance mechanisms and management compensation on tax avoidance. Corporate governance mechanisms is proxied by independent commissioner and audit committee. A sample of this research consisted of 27 mining companies listed in Indonesia Stock Exchange in the period 2017-2019. Techniques analyzing data in this research used panel data regression with random effects model and partial hypothesis testing (t test). Based on the results of data analysis, it can be concluded that independent commissioners and audit committees have no effect on tax avoidance. Meanwhile, management compensation has a significant positive effect on tax avoidance. From the result of the research show that the amount of compensation can influence management to carry out tax avoidance. Management will do tax avoidance if they get benefits, such as receiving management compensation.
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