The Effect of Good Corporate Governance Mechanisms On Tax Avoidance: A Study Of Consumer Cyclicals Sector Companies Listed On The Indonesia Stock Exchange
DOI:
https://doi.org/10.22437/jaku.v10i03.47410Keywords:
Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee, Tax AvoidanceAbstract
The purpose of this study is to detemine the effect of good corporate governance mechanisms on tax avoidance in consumer cyclicals sector companies listed on the indonesia stock exchange (IDX) in 2021-2023. This study is quantitative and employs a documentation methode. The study population comprised 164 companies. The sample selection methode used purposive sampling, resulting in 49 companies, with a total sample size of 147 meeting the criteria. The data used were secondary data from company annual reports, and documentation was used as the data collection methode. The data analysis techniques used were descriptive statistics and multiple linear regression analysis using SPSS version 27 software. The results of this study revealed that the variables of managerial ownership, institutional ownership, independent board of commissioners, and audit committee, have a significant effect on detecting tax avoidance, and managerial ownership, institutional ownership, independent board of commissioners, and audit committee have simultaneous effectDownloads
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