Characteristics Influence of Corporate Governance and Firm Performance Against Tax Avoidance (Empirical Study On Dan Baverage Company Listed on the Indonesia Stock Exchange Year 2012 to 2015)

Abstract

This study aims to empirically examine the influence of corporate governance and
corporate characteristics on tax evasion. This analysis uses the independent
variable is institutional ownership, independent directors, audit committee,
profitability (ROA) and leverage (DER). The dependent variable is tax evasion.
Examples of food and beverage research company listed on the Indonesia Stock
Exchange in 2012-2015. The research method using purposive sampling method
and statistical using multiple linear regression analysis. Samples were obtained
from 11 companies with a term of 4 years resulted in 44 samples. The results of
this study indicate institutional ownership, independent directors and audit
committee did not significantly affect the tax evasion,
Keywords: institutional ownership, independent directors, audit committee profitability
(ROA), leverage