Hubungan antara Corporate governance dan Tax Avoidance: Studi Empiris pada Sektor Pertambangan di BEI

Abstract

This study aims to examine the effect of corporate governance mechanisms on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach with multiple regression analysis, this research investigates four key elements of corporate governance: institutional ownership, managerial ownership, proportion of independent commissioners, and the existence of an audit committee. The empirical findings show that institutional ownership has a significant negative effect on tax avoidance, suggesting that institutional investors play a monitoring role in curbing opportunistic managerial behavior. In contrast, managerial ownership has a significant positive effect, indicating a potential conflict of interest between management and stakeholders. The proportion of independent commissioners shows a negative but not significant effect, while the audit committee has no significant effect. These results highlight the importance of corporate governance structures in promoting tax compliance and contribute to both academic literature and policymaking related to fiscal transparency and corporate accountability in resource-based sectors.