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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Scientific Journal of Reflection : Economic, Accounting, Management and Business IKRA-ITH ABDIMAS Jurnal Aplikasi Akuntansi Balance Vocation Accounting Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING JURNAL LENTERA AKUNTANSI International Journal Administration, Business & Organization Innovative: Journal Of Social Science Research
Diandra, Prita Karina
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Balance Vocation Accounting Journal

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PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE Diandra, Prita Karina; Ariani, Yovita
Balance Vocation Accounting Journal Vol 7, No 2 (2023): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i2.9681

Abstract

This research aims to determine the influence of institutional ownership, audit quality, audit committee and independent board of commissioners on tax avoidance. The research population used is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The total sample data used was 94 samples using purposive sampling technique, and the method used was multiple linear regression. The results of this research show that institutional ownership, audit quality and audit committees have no effect on tax avoidance, while the independent board of commissioners has a significant effect on tax avoidance
Co-Authors Adryan Rachman Aji, Taryono Anastasya, Anastasya Angelina Anngelia Shavira Putri Antonetta, Chelsea Diva Ariani, Yovita Fachri, Herfin Hartsetyo, Angelia Putri Hasriyono, Kurnia Mulindawati Irene Kurnianingtyas Kurnia Mulindawati Hasriyono Kurniawati Kurniawati Nadia Diandra Natanael Wijaya Prashella, Delia Anindita Ratnasari, Anisza Simon, Febryanti Verene Barbie