DAMPAK MEKANISME TATA KELOLA KORPORAT TERHADAP PENGHINDARAN PAJAK PERUSAHAAN PADA PERUSAHAAN PUBLIK DI INDONESIA TAHUN 2019-2023

THE IMPACT OF CORPORATE GOVERNANCE MECHANISMS ON CORPORATE TAX AVOIDANCE IN INDONESIA PUBLIC COMPANIES FOR THE PERIOD 2019–2023

Penghindaran pajak masih menjadi isu penting di Indonesia. Penelitian ini menganalisis pengaruh mekanisme tata kelola korporat terhadap penghindaran pajak pada perusahaan publik non-keuangan di Indonesia periode 2019–2023. Data diperoleh dari laporan tahunan 171 perusahaan dengan total 670 observasi, yang dianalisis menggunakan regresi linier berganda model Random Effect. Variabel independen yang digunakan mencakup kualitas audit, ukuran komite audit, kepemilikan manajerial, dewan komisaris independen, dan kepemilikan institusional. Hasil penelitian menunjukkan bahwa kualitas audit dan kepemilikan manajerial dapat menurunkan penghindaran pajak. Sementara itu, tiga variabel lainnya tidak berpengaruh signifikan. Disarankan agar regulator memperkuat peran auditor eksternal dan kepemilikan manajerial di tata kelola perusahaan.

Tax avoidance remains a critical issue in Indonesia. This study analyzes the impact of corporate governance mechanisms on tax avoidance in non-financial public companies in Indonesia during 2019–2023. Data were obtained from annual reports of 171 companies (670 observations) and analyzed using multiple linear regression with a Random Effect Model. Independent variables include audit quality, audit committee size, managerial ownership, independent board of commissioners, and institutional ownership. Results show that audit quality and managerial ownership reduce tax avoidance, while the other three variables have no significant effect. Regulators are advised to strengthen the roles of external auditors and managerial ownership in corporate governance.