Tax Avoidance adalah upaya untuk menghindari pajak yang diberlakukan secara legal dan aman bagi wajib sesuai dengan Undang-Undang perpajakan berlaku karena metode teknik digunakan didasarkan memanfaatkan kelemahan-kelemahan terdapat dalam Undang-undang peraturan perpajakan. Penelitian ini bertujuan menguji pengaruh Proporsi Komisaris Independen, Komite Audit, Kualitas Dewan Direksi terhadap Pen...

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board commissioners and committee's expertise affect relationship between The observed manufacturing companies listed Indonesia Stock Exchange (IDX) Malaysia in 2018. Tax avoidance is measured by abnormal book-tax difference, while proxied Big Four-accounting firm tenure...

Many companies do tax avoidance in order to decrease the burden. Tax can be done various ways. This research is discover impact of return on assets, firm size, and leverage avoidance, partially simultaneously. The author uses data collection methods by utilizing secondary from oil gas companies’ financial statements which downloaded website. was processed using analysis multiple regression, Evi...

Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied industry specialization, audit tenure, and opinion on non-financial companies listed IDX. This study used a set panel data that consisted IDX operating 2017-2020 period. were obtained companies’ annual report. res...