Pengaruh Return on Asset, Karakter Eksekutif, dan Dimensi Tata Kelola Perusahaan yang Baik Terhadap Tax Avoidance

Abstract

This study aims (1) to examine differences of tax avoidance activity between before and after income tax rate decreasing in 2008, (2) to examine the effect of return on asset, executive character and good corporate governance to tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2007-2013. Sample was determined by purposive sampling method. From this method, there was collected 105 observations from 15 companies for 7 years. Analysis used different test with paired samples t-test and multiple linear regression. The results of this study indicate that tax avoidance had no differences between before and after income tax rate decreasing in 2008. Return on asset had negative significantly effect to tax avoidance. Executive character had positive significantly effect to tax avoidance. Whereas, good corporate governance consist of institutional ownership, the proportion of board independent commissioner, audit quality, and audit committe had no significantly effect to tax avoidance. This results were consistent to previous studies of Budiman and Setiyono (2012); Meilinda and Cahyonowati (2013); and Prakosa (2014).