PENGARUH LEVERAGE TERHADAP TAX AVOIDANCE DIMANA GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI)

This research is meant to find out the influence of Leverage to the Tax Avoidance where good corporate governance as a moderating variable practice on the manufactur sector companies which are listed in Indonesia Stock Exchange during 2016 periods. The purposive sampling is used as the sample colection method, with the number of samples are 74 manufactur sector companies which have met the criteria have been selected. The multiple regressions with the program of SPSS 2.1 version are used as the analysis technique. Based on the result of multiple regressions analysis show with the significance level of 5%, then the result shows i.e.: 1) Leverage has positive influence to the tax avoidance, 2) Good corporate governance weaken influence leverage to the tax avoidance