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

Subhan Subhan; Leily Nur Indah Fitriana; Rohmaniyah Rohmaniyah

doi:10.35877/454RI.daengku1128

Authors

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 Universitas Madura, Jl. Raya Panglegur KM 3.5, Pamekasan 69371, Indonesia

DOI:

https://doi.org/10.35877/454RI.daengku1128

Keywords:

institutional ownership, audit committee, audit quality, independent board of commissioners, tax avoidance

Abstract

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.

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