Influence of Good Corporate Governance on Tax Avoidance (Case Study: Real Estate Sector Companies Listed on the Indonesia Stock Exchange 2017-2020)

Abstract

This study aims to determine the effect of independent commissioners, managerial ownership, and institutional ownership on tax avoidance in real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The research method uses a quantitative approach based on positivism with the formulation of an associative problem in the form of a causal relationship. The population used in this study are all real estate sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling method with a total sample of 56. The data analysis technique used in this research is quantitative data analysis methods including descriptive analysis, classical assumption test, multiple regression test, coefficient of determination test, and hypothesis testing using the Statistical Package for Social Sciences. The results showed that the independent board of commissioners had no effect on tax avoidance. While managerial ownership, institutional ownership has an effect on tax avoidance. Independent commissioners, managerial ownership and institutional ownership have a simultaneous effect on tax avoidance, with a coefficient of determination of 47.2%.