Pengaruh Mekanisme Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

This research is motivation by the rampant phenomenon of tax avoidance in Indonesia. This study aims to analyze the effect of corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Tax avoidance is the dependent variable in this study. In this study, corporate governance proxied by the variables of institutional ownership, managerial ownership, and firm size as independent variables. And audit quality as a moderating variable. The samples were selected using purposive sampling method. Data analysis was carried out by classical assumption test and hypothesis testing using multiple linear regression method. While the moderation test uses a moderated . The results of this study show institutional ownership has an effect on tax avoidance, while managerial ownership and firm size have no effect on tax avoidance. Moderation results show that audit quality can moderate firm size on tax avoidance