Pengaruh Proporsi Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode Tahun 2016-2018

Authors

  • Putu Agus Widnyana Universitas Mahasaraswati Denpasar
  • I Nyoman Kusuma Adnyana Mahaputra Universitas Mahasaraswati Denpasar
  • I Made Sudiartana Universitas Mahasaraswati Denpasar

Keywords:

Proportion of Independent Commissioners, Audit Committee, Institutional Ownership and Company Size Tax Avoidance

Abstract

Tax avoidance is an effort to reduce taxes, but still comply with the provisions of tax regulations such as taking advantage of permitted exceptions and deductions or delaying taxes that have not been regulated in the applicable tax regulations. This study aims to re-examine the effect of the proportion of independent commissioners, audit committees, institutional ownership and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sample in this study were 65 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period which were eligible to be used as samples. Sampling using purposive sampling method and the analysis technique used is multiple linear regression analysis. The results of this study prove that the proportion of independent commissioners and audit committees has a negative effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. While institutional and company size have no effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period.

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Published

2022-04-01