Pengaruh Corporate Governance dan Profitabilitas Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Pada BEI Periode 2011-2015
This study aims to determine the effect of corporate goverenance, profitabilitas against tax evasion. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2011-2015. Sample selection in this research using purposive sampling technique. The number of samples used in this study were 570 samples. The type of data used in this study is secondary data derived from the website Indonesia Directory Exchange (IDX). The analytical technique used in this study using multiple partial least square. The result of multiple linear regression analysis shows that corporate governance, profitabilitas have a effect on tax avoidance.
Key words : company size, company ownership structure, leverage, profitability, corporate governance, tax avoidance.