FACTORS AFFECTING TAX AVOIDANCE

Effram Christiantyo, Rahmasari Fahria

Abstract


This study aims to examine the effect of internal control, audit committee, and independent commissioners on tax avoidance (Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) 2018-2020 Period). The independent variables in this study are internal control, the audit committee and the independent commissioner. The population in this study were 193 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used was purposive sampling. Analysis of the data used is multiple linear regression and using the STATA application. The measurement used for tax avoidance uses the book tax difference.

Keywords: Internal Control; Audit Committee; Independent Commissioner; Tax Avoidance.

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Proceeding of Jakarta Economic Sustainability International Conference Agenda

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Publisher: 

Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Jl. RS Fatmawati No. 1, Pondok Labu, Jakarta Selatan, Indonesia 12450

Email: jiefes@upnvj.ac.id

 

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.