PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2016)

Abstract

This study aims to examine the effect of independent commissioners, audit committee, audit quality, firm size and profitability to tax avoidance. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange period 2012-2016. The sample was chosen by using purposive sampling method. The total sample used in this study amounted to 55 manufacturing companies with a research period of 5 years. Data analysis techniques use multiple linear analysis. The method of analysis used in this study is multiple regression processed using SPSS version 19. The results of this study indicate that independent commissioners and audit committees have no significant effect on tax avoidance. Audit quality has a significant negative effect on tax avoidance. Company size and profitability have a significant positive effect on tax avoidance.