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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh corporate governance pada penghindaran pajak. Data sekunder untuk penelitian ini dikumpulkan dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2011-2013 dengan menggunakan teknik purposive sampling. Untuk menguji hipotesis, penelitian ini dilakukan analisis regresi ganda. Hasil penelitian menunjukkan bahwa proporsi komisaris independen, kualitas audit, dan komite audit memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak, sementara kepemilikan institusional tidak menganggap sebagai penentu penghindaran pajak di perusahaan manufaktur Indonesia.
Keywords
Corporate Governance dan Penghindaran Pajak
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