PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2016-2018)

The implementation of Good Corporate Governance is important in controlling of Tax Avoidance practices for companies to avoid tax sanctions that can reduce the credibility of the company. The purpose of this study is to identify the implementation of Good Corporate Governance on Tax Avoidance. There are five main components of Good Corporate Governance are instituional ownership, independent commisioners, audit committes, managerial ownership and audit quality. Thus study using financial statements and annual report data of the mining company in the period 2016-2018. The sample was determined using purposive sampling method this result 48 mining companies were listed on the Indonesian Stock Exchange in the period 2016-2018. The multiple regression analysis is used as the data analysis technique. The research results showed that instituional onwership, managerial onweship amd audit quality have negative and significant effect on Tax Avoidance. However, independent commissioners and audit committees have not significant effect on Tax Avoidance