DOMINANT DETERMINANT OF CORPORATE TAX AVOIDANCE WITH THE AVAILABILITY OF FINANCIAL STATEMENTS (STUDY ON PT CENTRA LAUTAN PEWARNA)
DOI:
https://doi.org/10.17605/k4vh3593Abstract
Tax Avoidance as a legal action or permitted by taxpayers by taking advantage of the legal weaknesses of the law to reduce the company's tax burden. The focus of this study is to utilize the availability of company financial reports. This research is based on the emergence of tax avoidance problems at PT Centra Lautan Pewarna, the research objective is to examine good corporate governance and corporate risk as a determinant of tax avoidance at PT. Centra Lautan Pewarna with the availability of financial reports. The author's research method uses a qualitative type, with a library research approach and analyzes content, the primary data material used comes from the company's financial statements for five years, the authors add primary data based on the availability of empirical data, the results of this study indicate that: 1) PT Centra Lautan Pewarna in an effort to comply with paying company taxes as stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies is very good. 2) Implementation of provisions regarding tax avoidance by PT Centra Lautan Pewarna as an effort to save taxes by minimizing taxable obligations, in accordance with the empirical said by Budiman & Setiyono (2012) using a good cash effective tax rate (CETR), and 3) Support Good corporate governance and corporate risk as determinants of tax avoidance according to Fadhiah's theory (2014) have been well implemented and proven.
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