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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (PENGHINDARAN PAJAK): STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2017-2019

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ABSTRACT THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: STUDIED AT THE MINING COMPANY REGISTERED IN THE INDONESIAN STOCK EXCHANGE 2017-2019 Arranged by: Dewi Indah Lestari Sihite NIM: 1732194 The study aims to understand the impact of good corporate governance on the tax avoidance measured in effective tax rate. The scope of this study is a mining company registered in the Indonesia stock exchange 2017-2019. Data collection techniques that are done through secondary data. The research method used is a descriptive method. The research data analysis will be about descriptive statistical analysis, correlation coefficient analysis, test analysis, linear regression analysis, determinations coefficient analysis, the classical assumption analysis, and f-testing. Based on research, it has been observed that good corporate governance measures using managerial ownership, audit committees and the proportion of independent commissioners have no effect on tax avoidance. Keywords: managerial ownership, audit committee, independent council of commissioners, effective tax rate.