Pengaruh Tata Kelola Perusahaan (Corporate Governance) dan Kepemilikan Asing terhadap Penghindaran Pajak pada Perusahaan Indeks LQ45 di Bursa Efek Indonesia Tahun 2020-2023

Ayu Iswahyu Ningsih, Jacobus Widiatmoko

Abstract


his study aims to measure the influence of corporate governance and foreign ownership on tax avoidance. The population includes issuers listed on the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. A sample of 136 data was selected using a judgment sampling technique. The results of this study indicate that independent commissioners and foreign ownership have a negative effect, audit quality has a positive effect, while audit committees and institutional ownership have no significant effect on tax avoidance. Independent commissioners and foreign ownership have a significant influence on the suppression of tax avoidance because they prioritize the company's reputation and long-term sustainability. Audit quality shows a direction different from the hypothesis with the majority of the population using Big Four public accounting firms, which can be interpreted as meaning that companies that use these public accounting firms in their annual general audits have a significant indication of engaging in tax avoidance practices. The control variables also indicate that company size has a negative effect, leverage has a positive effect, while profitability has no significant effect on tax avoidance in companies listed on the LQ45 index on the Indonesia Stock Exchange during the 2020-2023 period.

Keywords


Tax Avoidance, Independent Commissioners, Audit Committees, Audit Quality, Institutional Ownership, Foreign Ownership.

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References


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DOI: http://dx.doi.org/10.33087/ekonomis.v10i2.2409

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