PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK

ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have no effect on tax avoidance, while institutional ownership and profitability variables have an effect on tax avoidance. The results of this study indicate that the variability of institutional ownership, independent board of commissioners, audit committee, firm size, leverage, and profitability can explain tax avoidance by 17.1 percent while the remaining 82.9 percent can be explained by other variables. Keywords: Good Corporate Governance, Company Size, Leverage, Profitability, Tax Avoidance  ABSTRAKTujuan penelitian adalah untuk mengetahui pengaruh Good Corporate Governance, ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak. Penelitian dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2020. Jumlah sampel yang diperoleh dengan menggunakan purposive sampling sebanyak 158 perusahaan dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa komisaris independen, komite audit, ukuran perusahaan, dan leverage tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Hasil penelitian ini menunjukkan bahwa variabilitas kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, leverage, dan profitabilitas dapat menjelaskan penghindaran pajak sebesar 17,1 persen sedangkan sisanya 82,9 persen dapat dijelaskan oleh variabel lain..Kata Kunci: Good Corporate Governance, Ukuran Perusahaan, Leverage, Profitabilitas, Tax Avoidance