PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE

Abstract

This research examines the effect of institutional ownership, audit committees, independent commissioner boards, and audit quality on tax avoidance. Tax avoidance was measured by the Cash Effective Tax Rate (CETR). The research applies quantitatively with a descriptive approach. Furthermore, the population consists of Food and Beverage primary consumer sector companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used a purposive sampling, in which the sample was based on the criteria given. In line with that, there were 16 companies taken as a sample. Moreover, the data were collected for 4 years (2020-2023) with 64 data samples in total. The data analysis technique used multiple linear regression with SPSS 27. The result shows that institutional ownership does not affect tax avoidance, However, the audit committee has a negative and significant effect on tax avoidance. Meanwhile, an independent commissioner board has a positive and significant effect on tax avoidance. Likewise, audit quality has a positive and significant effect on tax avoidance.