The Effect of Corporate Governance on Tax Avoidance: Empirical Evidence of the Consumer Goods Industry Sector

Subhan Subhan (Universitas Madura, Jl. Raya Panglegur KM 3.5, Pamekasan 69371, Indonesia)
Leily Nur Indah Fitriana (Universitas Madura, Jl. Raya Panglegur KM 3.5, Pamekasan 69371, Indonesia)
Rohmaniyah Rohmaniyah (Universitas Madura, Jl. Raya Panglegur KM 3.5, Pamekasan 69371, Indonesia)

Daengku: Journal of Humanities and Social Sciences Innovation
Vol. 2 No. 5 (2022)

The aims of this reseach to determine the effect of institutional ownership, audit committee, audit quality, and independent board of commissioners on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is quantitative. The sampling technique used random sampling method, based on the established criteria obtained a sample of 33 companies. The results of research on institutional ownership, audit committee, audit quality and independent board of commissioners have no partial effect on tax avoidance.