PENGARUH GOOD CORPORATE GOVERNANCE, INSENTIF EKSEKUTIF, DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE

Abstrak

This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred Tax
Expenses on Tax Avoidance. The population used in this research are mining sector companies that are on the
Indonesian Stock Exchange in 2016-2020. By using purposive sampling, the total sample in this research was 30
data from 6 companies. The research method used is panel data regression analysis using e-views 10. The results
of this research indicate that institutional ownership, independent commissioners, executive incentives have no
effect on Tax Avoidance. Meanwhile, deferred tax expense has a negative and significant effect on tax avoidance.
Simultaneously Good Corporate Governance (institutional ownership, independent commissioners), executive
incentives, and deferred tax expense have a significant effect on tax avoidance.