FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DI PERUSAHAAN NON-KEUANGAN

Abstract

This objective of this study are to obtain empirical evidence regarding the effect of institutional ownership, audit committee, company size, gender diversity on board of directors, financial distress, and managerial ownership on tax avoidance. The population of this study uses 178 non-financial companies with a total sample data of 384 data listed on the Indonesia Stock Exchange from 2019 to 2021 as a sample. The sampling technique for this study used a purposive sampling method. Testing the hypothesis in this study using multiple regression method. Empirical evidence obtained from this study shows that institutional ownership, audit committees, company size and financial distress have an influence on tax avoidance. Other variables such as gender diversity on board of directors and managerial ownership have no effect on tax avoidance. The lower the level of institutional ownership in a company, the more vulnerable it is to tax evasion. A high audit committee level can reduce tax evasion by companies. Large companies have a greater degree of better tax planning and tend to maintain a good image. When a company is experiencing financial distress, the company tends to be more aggressive in tax avoidance.