Research Article
The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable
@INPROCEEDINGS{10.4108/eai.14-9-2020.2304404, author={Prisila Damayanty and Tania Rambe Putri}, title={The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable}, proceedings={Proceedings of the 1st International Conference on Sustainable Management and Innovation, ICoSMI 2020, 14-16 September 2020, Bogor, West Java, Indonesia}, publisher={EAI}, proceedings_a={ICOSMI}, year={2021}, month={5}, keywords={audit committee board of commissioners corporate governance institutional ownership tax avoidance the size}, doi={10.4108/eai.14-9-2020.2304404} }- Prisila Damayanty
Tania Rambe Putri
Year: 2021
The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable
ICOSMI
EAI
DOI: 10.4108/eai.14-9-2020.2304404
Abstract
The purpose of this study is to determine the effect of corporate governance on tax avoidance, and to determine the role of the size in moderating the relationship of corporate governance and tax avoidance. The secondary data collected came from manufacturing industries listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The data was obtained from the annual report of the Indonesia Capital Market Directory and the Indonesia Stock Exchange website. This study uses multiple moderated regression analysis. The results showed that the proportion of audit committees had a negative and significant effect on tax avoidance. Meanwhile, the board of commissioners and institutional ownership do not affect tax avoidance, while the size can moderate the relationship of the audit committee and tax avoidance.