Published: 2025-04-01

Dampak Tata Kelola Perusahaan Terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Industri yang terdaftar di Bursa Efek Indonesia

DOI: 10.35870/jemsi.v11i2.3973

Nuna Siti Zenab, Aceng Kurniawan
  • Nuna Siti Zenab: Universitas Teknologi Digital , Indonesia . image/svg+xml
  • Aceng Kurniawan: Universitas Teknologi Digital , Indonesia . image/svg+xml
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Abstract

This study aims to analyze the impact of corporate governance on Tax Avoidance in Indonesian companies. Good Corporate Governance is believed to be able to minimize Tax Avoidance practices that are detrimental to the state and create a more transparent and accountable business climate. In this study, data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) 2021-2023. The method used is regression analysis with a quantitative approach to test the relationship between various corporate governance variables, such as Independent Commissioners, Institutional Ownership, Audit Committees, and Audit Quality, with the level of Tax Avoidance carried out by companies. The results of the study indicate that there is a significant influence between the quality of corporate governance and Tax Avoidance. Companies with higher levels of transparency and better governance tend to have lower levels of Tax Avoidance. Conversely, companies with poor governance are more susceptible to Tax Avoidance practices. This study contributes to the understanding of how the implementation of good governance can reduce Tax Avoidance, as well as provide implications for tax policy and ethical business practices in Indonesia.

Keywords

Corporate Governance ; Tax Avoidance ; Transparency ; Indonesian Companies

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Zenab, N. S., & Kurniawan, A. (2025). Dampak Tata Kelola Perusahaan Terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Industri yang terdaftar di Bursa Efek Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(2), 1059-1066. https://doi.org/10.35870/jemsi.v11i2.3973
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 2 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Nuna Siti Zenab
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Teknologi Digital, Bandung, Indonesia.

Aceng Kurniawan
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Teknologi Digital, Bandung, Indonesia.

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