Main Article Content
Abstract
This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in the Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach was used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The secondary data represented in the company's financial statements and annual reports were collected according to specific criteria. Descriptive statistics and multiple linear regression performed data analysis. The results of the regression analysis prove that the effectiveness of internal control and the number of audit committees had a positive effect which means higher effectiveness of internal control and the number of audit committees cause more tax avoidance, conversely independent commissioners and the expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables.
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