Pengaruh Corporate Governance Terhadap Tax Avoidance pada Perusahaan Pertambangan Batu Bara tahun 2014-2019

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh dari karakteristik corporate governance memiliki pengaruh yang signifikan terhadap penghindaran pajak (tax avoidance) perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Penelitian ini menggunakan variabel independen Good Corporate Governance yang diukur menggunakan kepemilikan institusional, jumlah dewan komisaris, persentase dewan komisaris independen, jumlah komite audit dan kualitas audit. Sedangkan variabel dependen yang digunakan adalah penghindaran pajak (tax avoidance) yang diukur dengan CETR. Hasil penelitian yang diperoleh menunjukkan bahwa kepemilikan institusional berpengaruh negatif dan signifikan terhadap tax avoidance, komisaris independen berpengaruh negatif, komite audit berpengaruh negatif, dan kualitas audit berpengaruh negatif terhadap Tax Avoidance. Kata kunci: kepemilikan institusional, komisaris independen, kualitas audit, komite audit.   Abstract: This study aims to examine the effect of corporate governance characteristics that have a significant effect on tax avoidance of coal mining companies listed on the Indonesia Stock Exchange in 2014-2019. This study uses the independent variable Good Corporate Governance measured using institutional ownership, the number of boards of commissioners, the percentage of independent boards of commissioners, the number of audit committees and audit quality. While the dependent variable used is tax avoidance as measured by CETR. The results obtained indicate that institutional ownership has a negative and significant effect on tax avoidance, independent commissioners have a negative effect, the audit committee has a negative effect, and audit quality has a negative effect on Tax Avoidance.   Keywords: institutional ownership, independent commissioner, audit quality, audit committee