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All Journal International Journal of Economics Development Research (IJEDR)
Virdawati Virdawati
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Social Sciences

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Exploring the Impact of Independent Commissioners, Institutional Ownership, Profitability, and Leverage on Tax Avoidance Sri Ayem; Virdawati Virdawati
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.6066

Abstract

This study investigates the impact of an autonomous board of commissioners, institutional ownership, profitability, and leverage on tax avoidance. The sample utilized in this study consists of manufacturing companies listed on the Indonesian Stock Exchange (BEI) throughout 2018-2022. The data collection employed a purposive sampling technique, resulting in a sample of 40 companies to analyze 181 annual financial reports. This research technique employs multiple regression analysis. The research findings indicate that the independent board of commissioners has little impact on tax avoidance. Institutional ownership and leverage exert a detrimental effect on tax avoidance. Profitability has a favorable impact on tax avoidance.
Co-Authors Sri Ayem