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PENGARUH GOOD COORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015- 2019

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ABSTRACT THE EFFECT OF GOOD COORPORATE GOVERNANCE, COMPANY SIZE AND ASSET GROWTH ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON IDX 2015- 2019 PERIOD Arranged by Karina Naomi Pakpahan NIM: 173104 This study aims to determine the effect of Good Corporate Governance, Company Size and Asset Growth on Tax Avoidance at Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2019 Period. The number of manufacturing companies sampled in this study were 10 companies for 5 years using the method for sampling is purposive sampling with data collection techniques using secondary data taken from the financial statements of manufacturing companies listed on the IDX for the 2015-2019 period. The results of the analysis using this correlation coefficient analysis show that Good Corporate governance has a weak level of relationship to tax avoidance, for company size and asset growth has a strong level of relationship to tax avoidance. As for the results using the partial t significance test, the results show that Good Corporate Governance does not have a significant effect on tax avoidance, while Company Size and Asset Growth have a significant effect on Tax Avoidance. Keywords: Good Corporate Governance, Company Size, Asset Growth, Tax Avoidance.