PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE SOCIAL RESPONSIBILITYTERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012 -2014)
Abstract
This study aimed to examine the effect of corporate governance , profitability , family ownership and corporate social responsibility against tax evasion on manufacturing companies listed in Indonesia Stock Exchange 2012-2014 . Total sample used 67 companies . The samples were selected using purposive sampling method . The analytical methods used are multiple regression analysis . The variables tested in this study consisted of the independence of corporate governance , profitability , family ownership and corporate social responsibility .
Based on the analysis result that the audit committee and profitability have a significant negative effect on tax evasion , while the independent directors , family ownership and corporate social responsibility does not have a significant effect on tax evasion .