PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Kasus Perusahaan Otomotif dan Komponennya yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) = THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FIRM SIZE ON TAX AVOIDANCE (Case Study of Automotive Companies and Its Components Listed in the Indonesia Stock Exchange Period 2015-2019)

This study aims to analyze the effect of good corporate governance (independent commissioners and audit committees) and the firm size on tax avoidance on automotive companies and automotive components listed in the Indonesia Stock Exchange for the period 2015-2019. This study uses the purposive sampling method. Source of data in this study are secondary data in the form of the firm’s financial statements. The data analysis method used in this study is multiple regression analysis and processed with the SPSS application program. Based on the result of partial testing, the results of this study indicate that: (1) independent commissioners have a negative and significant effect on tax avoidance (2) audit committee has a negative and significant effect (3) the firm size has no effect on tax avoidance.
Keywords : Independent Commissioner, Audit Committee, Firm Size, Tax Avoidance