1Sri Suranta, 2Trisninik Ratih Wulandari, 3Hanung Triatmoko, 4Renata Zoraifi,5 Juliati Juliati
1,2,3,4,5Diploma in Taxation, Vocational School, Universitas Sebelas Maret Jl. Kolonel Sutarto No. 150K, Jebres, Surakarta, Jawa Tengah 57126
DOI : https://doi.org/10.47191/ijmra/v4-i11-39Google Scholar Download Pdf
ABSTRACT:
This research was conducted with the aim of: (1) to determine whether firm characteristics and corporate governance affect tax avoidance in mining companies in Indonesia, and (2) to determine whether corporate governance moderates the relationship between firm characteristics and tax avoidance. The research sample is all mining companieslisted on the IDX forthe period 2015 to 2018, totally 156 observations. From 156 observations, 84 observations can be analyzed. This research data is secondary data in the form of mining company Annual Reports obtained from the official website of the IDX, namely www.idx.co.id and the official websites of the respective companies. Data analysis to test data normality used the Kolmogorov Smirnov test. Hypothesis testing uses moderated regression analysis (MRA) with SPSS. The result of the analysis shows that firm characteristics consisting of leverage and ROE have an effect on tax avoidance, while company size has no effect on tax avoidance. Another result is that CG as measured by the proportion of independent commissioners does not moderate the relationship between firm characteristics and tax avoidance.
KeywordsFirm Characteristics, Corporate Governance, Tax Avoidance, Mining Companies
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VOLUME 04 ISSUE 11 NOVEMBER 2021
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