Effect of Good Corporate Governance, Profitability and Leverage on Tax Avoidance Behavior Before and After Tax Amnesty: (Empirical study on manufacturing company listed in Indonesia Stock Exchange period 2015-2016)

摘要

This study aims to analyze the effect of good corporate governance, profitability, and leverage on tax avoidance behavior and analyze differences in corporate tax avoidance behavior before and after the implementation of tax amnesty. Differences in tax avoidance behavior of companies that follow tax amnesty and do not participate in tax amnesty both before and after the implementation of tax amnesty. The population is all manufacturing companies listed on the Indonesia Stock Exchange for 2015-2016 period. The sampling technique used purposive sampling obtained data are 118 companies. Data analysis using multiple linear regression and paired samples T-test. The results show that (1) institutional ownership is not significant effect on tax avoidance behavior, (2) the proportion of independent board of directors is significant effect on tax avoidance behavior, (3) the audit committee is not significant effect on tax avoidance behavior, (4) audit quality is not have significant effect on tax avoidance behavior, (5) Profitability is significant effect on tax avoidance behavior, (6) Leverage is not significant effect on tax avoidance behavior, (7) There is not difference in tax avoidance behavior before and after the application of tax amnesty and there is a tax amnesty following the tax amnesty between the before and after the application of tax amnesty.