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Khoiriyah Ma'rufah
Universitas Muhammadiyah Sidoarjo
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Influence of Independent Board Commissioner, Institutional Ownership, and Audit Committee on Tax Avoidance Khoiriyah Ma'rufah; Santi Rahma Dewi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.13 KB) | DOI: 10.21070/acopen.5.2021.2277

Abstract

This study aims to determine the effect of the Independent Board Commissioner, Institutional Ownership and Audit Committee on Tax Avoidance. This study uses quantitative research methods using statistical techniques by processing existing data to prove the proposed research hypothesis. In this case, the object of research is a mining company listed on the Indonesia Stock Exchange during the 2015-2019 period. Purposive sampling method for determining the sample with a population of 39 companies and a sample of 11 companies. The analytical method used is multiple regression analysis with SPSS version 25 program. Partially, the results show that the independent board commissioner and audit committee have no effect on tax avoidance. Meanwhile, institutional ownership has an effect on tax avoidance.
Co-Authors Santi Rahma Dewi