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All Journal Tax Accounting Applied Journal
Bayhaqi, Dzawil Al
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Tax Accounting Applied Journal

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THE EFFECT OF INSTITUTIONAL OWNERSHIP, INDEPENDENT BOARD OF COMMISSIONERS, AUDIT COMMITTEE, AUDIT QUALITY, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AVOIDANCE Bayhaqi, Dzawil Al
Tax Accounting Applied Journal Vol 3, No 1 (2024): May 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.18994

Abstract

The problem in this study is caused by fluctuations in the tax ratio, which tends to decrease due to differences in interests between the government and corporate taxpayers so that indications of tax avoidance appear. This study aims to find empirical evidence of factors affecting tax avoidance, such as institutional ownership, independent board of commissioners, audit committee, audit quality, and CSR. The measurement used in tax avoidance uses ETR. The study population used manufacturing companies listed on the IDX in 2019-2021. Sample determination using purposive sampling method and secondary data. The study results of variables of institutional ownership, independent board of commissioners, audit quality, and CSR do not affect tax avoidance, while the audit committee can affect tax avoidance.
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