Pengaruh Good Corporate Governance Dan Return on Assets Terhadap Tax Avoidance

Abstract

The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets onthe tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research werethe institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research wasthe tax avoidance. The data collectingtechnique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regressionby using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and theaudit committee did not have any effect on the tax avoidance

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“…Dalam teori ini, administrasi di dalam suatu organisasi berfokus pada harmonisasi antara principal dan steward dalam meraih tujuan bersama (Anton, 2010). Berdasarkan penelitian ini, maka teori stewardship menjelaskan keberlangsungan kondisi pemerintah sebagai institusi yang bisa diandalkan oleh masyarakat agar memenuhi kebutuhannya, menampung aspirasinya, dan mengawasi pengelolaan dana yang dipercayakan kepadanya agar lebih maju, baik dari tujuan ekonomi maupun kesejahteraan masyarakat dapat terpenuhi secara maksimal (Jefri 2018). Didalam hal ini, pemerintah desa adalah (steward) dan rakyat adalah (principal), artinya bahwa pemerintah desa berperan menjadi pemberi pelayanan terbaik kepada masyarakat dan mengelola sumber daya miliknya, sedangkan masyarakat sebagai penerima sumber daya dan pelayanan-pelayanan terbaik dari pemerintah.…”

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“…Teori stewardship adalah alternatif teori keagenan dan menawarkan prediksi yang berlawanan mengenai penataan papan efektif (Jefri, 2018). Teori stewardship dapat berfungsi sebagai mekanisme pertanggungjawaban untuk dapat memastikan pemantauan, audit dan pelaporan yang baik agar dapat membantu pencapaian tujuan organisasi (Cribb dalam Jefri, 2018).…”