TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK

AbstractThis study aims to examine the effect of corporate governance and frim size on tax avoidance. The population of this study is 43 consumer goods industry companies listed on the IDX for the period 2015-2017. The sampling technique used was purposive sampling technique and obtained 21 companies with a total of 63 samples for the period 2015-2017. The method of data analysis in this study used multiple linier regression analysis. The results in this study show that of the five independent variables only firm size has an effect on tax avoidance. While corporate governance variables that are proxied by institutional ownership, audit committee, leverage and independent board of commissioners have no effect tax avoidance. Keywords : Corporate Governance, Firm Size, Tax Avoidanc