ANALYSIS OF THE EFFECT OF GOOD CORPORATE GOVERNANCE (GCG) TO TAX AVOIDANCE
Penelitian ini mengkaji pengaruh Good Corporate Governance (GCG) terhadap penghindaran pajak pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Variabel utama GCG meliputi kepemilikan institusional, ukuran dewan komisaris, proporsi komisaris independen, dan komite audit, sementara penghindaran pajak diukur menggunakan Cash Effective Tax Rate (CETR). Penelitian ini bertujuan untuk memberikan pemahaman mengenai bagaimana mekanisme tata kelola memengaruhi strategi pajak perusahaan, serta memberikan wawasan tentang peran GCG dalam mendorong transparansi, kepatuhan, dan meminimalkan risiko terkait pajak dalam organisasi.
This study examines the impact of Good Corporate Governance (GCG) on tax avoidance in companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Key GCG variables include institutional ownership, board size, the proportion of independent commissioners, and audit committees, while tax avoidance is measured using the Cash Effective Tax Rate (CETR). The research aims to shed light on how various governance mechanisms influence corporate tax strategies, offering insights into the role of GCG in promoting transparency, compliance, and minimizing tax-related risks within organizations.