Penelitian ini dilakukan untuk membuktikan Pengaruh Good Corporate Governance, Profitabilitas dan Ukuran Perusahaan terhadap Tax Avoidance. Variabel bebas atau independen pada penelitian ini adalah kepemilikan institusional, dewan komisaris independen, kualitas audit, profitabilitas dan ukuran perusahaan. Sementara variabel terikat atau dependen dalam penelitian ini adalah tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Sampel dalam penelitian ini diambil dengan menggunakan metode pengumpulan data yang disebut purposive sampling. Jumlah sampel yang digunakan yaitu sebanyak 26 perusahaan. Data yang diperoleh di analisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS 3.0. Hasil dari penelitian menunjukkan bahwa kepemilikan institusional berpengaruh terhadap tax avoidance. Dewan komisaris independen tidak berpengaruh terhadap tax avoidance. Kulitas audit tidak berpengaruh terhadap tax avoidance. Profitabilitas berpengaruh terhadap tax avoidance. Dan ukuran perusahaan berpengaruh terhadap tax avoidance. Kata Kunci : Kepemilikan Institusional, Dewan Komisaris Independen, Kualitas Audit, Profitabilitas, Ukuran Perusahaan, dan Tax Avoidance.

The purpose of this observation is to prove the impact of good governance, the profitability and company size to tax avoidance. free variableor independent on this observation is ownership. Institutional, commisioner independent council, the quality of audit, profability and size of company. Meanwhile the vatiable bound or dependentinside this observation is tax avoidance. this observation was did on manufactur company which registered on Bursa Efek Indonesia in 2013-2017. The sample of this observation took by used method data collecting wihich called purposive sampling. The amount of data is about 26 companies. This collected data which obtained by analyzed by PLS (Partial Least Square) analyze technic through SmartPLS 3.0 software. The outcome of this observation showed that the institutional ownership has an impact to tax avoidance. the independent commisioner council was not have any impact to tax avoidance, the quality of audit was not have any impact to tax avoidance, and the size of company have an impact to tax avoidance. Keyword : instituional ownership, independent commisioner council, quality of audit, profitability, size of company, and tax avoidance.

Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal