Kembali | Vol 8, No 1 (2019)
Article
Fairuz Afifah dan Djuminah
Abstract
This study has goals to discover the impact of by corporate governance and financial performance toward tax avoidance practices in manufacturing companies which listed in Indonesian stock exchange website thru year 2014 until 2016. Purposive sampling technique has resulted 66 companies for each year and 198 in the total for being as samples. The study implements two different models with different measurement for dependent variable in each model. The usage of two different model intends to catch sight of comparison from both models and obtains result with comprehensive perspective. Multiple regression was executed in data analysis with assistance of Eviews9 software. Output of this study represents the absence of significant impact from all of proxies that used to measure corporate governance which are audit quality, proportion of independent commissioner and institutional ownership toward tax avoidance that measured using ETR and CETR. At the same time, financial performance that measured by ROA represents negative significant impact toward tax avoidance both measured by ETR as well as measured by CETR
Keywords
ETR,CETR, Tax Avoidance, Corporate Governance
