THE EFFECT OF PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study on Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020)

Authors

  • Ineu Dewi Santika Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
  • Indah Umiyati Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
  • Sri Mulyati Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia

DOI:

https://doi.org/10.35310/jtar.v4i2.1225

Keywords:

Profitability, Corporate Governance, Tax Avoidance

Abstract

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance. Corporate governance in this study is measured by proxy independent commissioners, audit quality, and managerial ownership.

This study uses a population of Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020. The method of determining the sample used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis.

The results of this study indicate that the variables of profitability and managerial ownership have a significant positive effect on tax avoidance, while the independent commissioner and audit quality variables have no significant effect on tax avoidance.

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Published

2024-02-29

How to Cite

Santika, I. D., Umiyati, I., & Mulyati, S. (2024). THE EFFECT OF PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study on Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020). Journal of Taxation Analysis and Review, 4(2), 29–44. https://doi.org/10.35310/jtar.v4i2.1225

Issue

Vol. 4 No. 2 (2024): Februari

Section

Articles