Jurnal Akuntansi, Perpajakan dan Auditing, Vol. 1, No. 2, Desember 2020, hal 221-233 JURNAL AKUNTANSI, PERPAJAKAN DAN AUDITING http://pub.unj.ac.id/journal/index.php/japa DOI: http://doi.org/XX.XXXX/Jurnal Akuntansi, Perpajakan, dan Auditing/XX.X.XX THE EFFECT OF EARNINGS MANAGEMENT AND GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE ON RETAILS AND INVESTMENT COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (BEI) IN 2018 Khairul Arief Rachman 1 , Ati Sumiati, S.Pd., M.Si 2 , Achmad Fauzi, S.Pd, M.Ak 3 123 Universitas Negeri Jakarta Abstract This research intends to know an affection between earning management, good corporate governance, on tax avoidance in retails and investment sector companies that have been listed on the Indonesia Stock Exchange in 2018 and focused on tax avoidance as one of strategies for tax management. The research method used is quantitative method. The type of data research are secondary data obtained using documentation techniques through the company’s financial statements with 85 samples. The partial hypothesis test results show that capital intensity has a positive and significant effect on tax management; profitability, firm size, and leverage has no significant effect on tax management. Based on the analysis that has been done gives the result that Earning Management and Good Corporate Governance have negative simultaneous effect on Tax Avoidance. As for testing partially hypothesis, both of good corporate governance and earning management have negative effect but good corporate governance has significant effect on tax avoidance, while earning management is not. Keywords: Earning Management , Corporate Governance, Tax Avoidance. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh antara manajemen laba, good corporate governance, penghindaran pajak pada perusahaan ritel dan investasi yang terdaftar di Bursa Efek Indonesia pada tahun 2018 dan difokuskan pada penghindaran pajak sebagai salah satu strategi pengelolaan perpajakan. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data penelitian adalah data sekunder yang diperoleh dengan menggunakan teknik dokumentasi melalui laporan keuangan perusahaan dengan 85 sampel. Hasil uji hipotesis parsial menunjukkan bahwa intensitas modal berpengaruh positif dan signifikan terhadap pengelolaan pajak; profitabilitas, ukuran perusahaan, dan leverage tidak berpengaruh signifikan terhadap pengelolaan pajak. Berdasarkan analisis yang telah dilakukan memberikan hasil bahwa manajemen laba dan Good Corporate Governance berpengaruh negatif secara simultan terhadap Penghindaran Pajak. Sedangkan untuk pengujian hipotesis secara parsial, baik good corporate governance dan manajemen laba berpengaruh negatif tetapi good corporate governance berpengaruh signifikan terhadap penghindaran pajak, sedangkan manajemen laba tidak. Kata Kunci: Inovasi Produk, Kualitas Produk, Sistem Akuntansi, Kinerja UMKM How to Cite: Rachman, K., A., Sumiati, A., & Fauzi, A. (2019). The Effect of Earnings Management and Good Corporate Governance on Tax Avoidance on Retails and Investment Companies Listed in Indonesia Stock Ecchange. Jurnal Akuntansi, Perpajakan, dan Auditing, Vol. 1, No. 2, 221-233. Corresponding Author: ISSN: 2722-9823 Khairul Arief Rachman (khairulariefrachman@gmail.com)