FACTORS AFFECTING TAX AVOIDANCE

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.