PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR & PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2011-2016)

This study aims to examine the effect of of corporate governance consisting of boards of directors, independent commissioners, audit committees, institutional ownership, managerial ownership of tax avoidance.The population used in this study is a manufacturing company and mining company listed on the Indonesia Stock Exchange during 2011-2016 in a row. While data used in this research is secondary data and sample selection by using purposive sampling method. There are 672 samples in manufacturing and 162 samples in mining company that meet the criteria as the research sample. The method of analysis used to test the hypothesis in this study using panel data regression analysis.The results in manufacturing company showed that the board of directors had a positive effect and audit committee had a negative effect on tax avoidance. However, independent commissioner variables, institutional ownership and managerial ownership have no effect on tax avoidance. The result in mining company showed that independent commissioner variableshad positive effect on tax avoidance. Meanwhile the others variables have no effect on tax avoidance.