PENGARUH CORPORATE GOVERNANCE, RETURN ON ASSETS(ROA), DAN LEVERAGE TERHADAP TAX AVOIDANCE (Study Empiris Perusahaan Yang Terdaftar di BEI Tahun 2013 - 2015)

EFFECT OF CORPORATE GOVERNANCE, RETURN ON ASSETS (ROA) AND LEVERAGE TO TAX AVOIDANCE (An Empirical Study Companies Listed in the Indonesian Stock Exchange in the Years of 2013-2015) By Dede Kurniawan ABSTRACT This study was aimed at examining the effect of Corporate Governance, Return on Assets (ROA) and leverage to Tax Avoidance in the companies listed in Indonesian Stock Exchange. The variables consisted of the dependent variables namely managerial ownership, board structure, the audit committee, return on assets and leverage, and the independent variable is tax avoidance. The sample in the study are companies listed in Indonesian Stock Exchange in the period of 2013-2015, using purposive sampling method. The analysis used was multiple linear regression method using SPSS version 20. Based on the test result, it was indicated that the managerial ownership, board structure, the audit committee and leverage did not have a significant effect on the tax avoidance. The return on assets had a significant effect on the tax avoidance. Keywords: Managerial Ownership, Structure of the Board of Commissioners, Audit Committee, Return on Assets, Tax Avoidance, Corporate Governance