The Effect of Good Corporate Governance and Profitability on Tax Avoidance

Abstract

This study aims to determine the magnitude of the influence of Good Corporate Governance and Profitability on Tax Avoidance. The method used in this research is quantitative with secondary data in the form of annual financial reports. The sampling technique used purposive sampling technique, obtaining a total sample of 65 financial report data. The data analysis technique used in this research is the multiple linear regression analysis technique. The results of this study indicate that independent commissioners have no effect on tax avoidance, audit committees have no effect on tax avoidance, and profitability has an effect on tax avoidance. This research can be used with high-influence lecturers to know the habits and characteristics of students.