Pengaruh Tata Kelola Perusahaan Terhadap Tax Avoidance Dengan Kepentingan Non-Pengendali Sebagai Variabel Moderasi : Studi Pada Sub-Sektor Makanan dan Minuman Yang Tercatat di BEI Tahun 2023-2024

Najma Ghina Amaliya (Universitas Islam Kadiri)
Marhaendra Kusuma (Universitas Islam Kadiri)
Puji Rahayu (Universitas Islam Kadiri)

Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)

The purpose of this study was to analyze the effect of corporate governance, proxied by the board of commissioners and the audit committee, on tax avoidance, as well as to examine the role of non-controlling interest in moderating the effect of corporate governance on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. This study was motivated by the persistence of tax avoidance practices carried out by companies through the legal exploitation of loopholes in tax regulations. Therefore, the implementation of effective corporate governance is expected to strengthen the monitoring function over management and minimize tax avoidance practices. In addition, the presence of non-controlling interest is expected to enhance the company's monitoring mechanism in making tax-related decisions. The results of this study indicate that the board of commissioners has a significant negative effect on tax avoidance, while the audit committee also has a significant negative effect on tax avoidance. Furthermore, the moderating analysis shows that non-controlling interest is unable to strengthen the influence of the board of commissioners on tax avoidance but is able to strengthen the influence of the audit committee on tax avoidance. These findings indicate that the presence of non-controlling interest is more effective in enhancing the monitoring function of the audit committee than that of the board of commissioners in reducing tax avoidance practices.