<![CDATA[This paper investigate effect target ROA comprehensive (stimulus), determining assets by fair value (opportunity), effectiveness commissioners (opportunity), fluctuations in macroeconomic fundamentals (rationalization), CEO educational background (capability), subjectivity OCI hierarchy level 3 (collusion), and OCI reclassification (arrogance) on avoid OCI tax. Data 11,616 firm-years from annual reports of companies in six countries in Southeast Asia in 2021-2023, this study has succeeded in proving that the factors effect on OCI tax avoidance are the stimulus of target ROA comprehensive, opportunity of assets by fair value, rationalization of macroeconomic fundamental fluctuations, CEO educational background capabilities, and management collusion with external parties through OCI category level 3 fair value hierarchy, while the factors that have a negative effect are the existence of commissioners and their functions and the OCI presentation policy in reclassification.]]>
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