The Role of Accounting Conservatism, GCG and Profit Rates on Tax Avoidance

Abstract

Tax evasion is a legitimate way to reduce taxes. Tax avoidance can be implemented through the use of the applicable cash tax rate (CETR). This study was conducted to assess accounting errors, good corporate governance and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2018 period. Determination of the model by direct modeling method. The number of samples selected is from thirteen observation companies. Data analysis uses a number of rows to be repeated. The results of this study indicate that accounting and profit have nothing to do with tax avoidance, while good corporate governance has nothing to do with tax avoidance.