PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2017-2019)

This study aims to analyze the effect of Good Corporate Governance on tax avoidance. The data in this study used a quantitative descriptive method. The population in this study are companies in various industrial sectors that are listed on the Indonesia Stock Exchange in 2017-2019. Sampling using pourposive sampling. Testing the research hypothesis using multiple linear regression analysis techniques using SPSS Version 25.0. The results of this study indicate that institutional ownership and audit quality have a negative effect on tax avoidance while the independent board of commissioners has no effect on tax avoidance.