Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Penghindaran Pajak

Abstract

The objective of this research is to examine the influence of profitability, company size, independent commissioners, and institutional ownership towards tax avoidance. The population used in this research is manufacturing consumer goods companies which listed on the Indonesia Stock Exchange (IDX) in the period of 2014 - 2019. The sample used as many as 23 companies with purposive sampling method. Data processing techniques using PLS-SEM method (Partial Least Square - Structural Equation Model). This research analyzed using SmartPLS 3. The results of this research are profitability has a significant effect on tax avoidance, while company size, board of commissioners independent, and institutional ownership do not have significant influence on tax avoidance.