Pengaruh Corporate Governance dan Leverage terhadap Penghindaran Pajak (Tax Avoidance)

The aims of this research is to examine the effect of corporate governance on tax avoidance and the effect of leverage on tax avoidance in the food and beverage sub sector companies listed in the Indonesia Stock Exchange on 2015-2019. The population in this research were food and beverage sub sector companies listed in the Indonesia Stock Exchange on 2015-2019. The sampling technique that used in this research was purposive sampling and produced the number of sample was 70 companies. The data were analyzed by using Partial Least Square (PLS) method. The results showed that corporate governance has a positive significant on tax avoidance and leverage has a significant negative effect on tax avoidance