PENGARUH PROFITABILITAS, LEVERAGE, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE

Abstract

This research examines profitability, leverage, and board of independent commissionaires and audit committee on tax avoidance. Tax avoidance was measured by Cash Effective Tax Rate (CETR). This research used a quantitative method in the collection of sample technique by purposive sampling, i.e. a sample collection with specific criteria was determined by the researcher; therefore, it obtained the data samples were 225 from 75 manufacturing companies listed on the Indonesia Stock Exchange in the periods of 2016-2018. Furthermore, it obtained 31 data outliers; therefore, the data used 194 samples. Meanwhile, the outlier data had unique characteristics; it looked different, with an extreme value that was too large or too small. Moreover, the analysis of this research used multiple linear analyses with the SPSS program. This research showed that the variable of profitability, leverage and audit committee affected tax avoidance. Meanwhile, the variable of the board of independent commissioners had a positive and significant effect on tax avoidance.
Keywords: profitability, leverage, board of independent commissioner, audit committee and tax avoidance