PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia)

This study aimed to examine the effects of institutional ownership, board of independent commissioners, audit committee, and audit quality towards tax avoidance in the manufacturing companies listed in Indonesia Stock Exchange in 2016. There were 73 companies selected through purposive sampling. The data used were secondary data obtained from www.idx.co.id. The data were analyzed through Multiple Linear Regression. The findings showed that: (1) the institutional ownership did not affect the tax avoidance as proven by the beta coefficient of 0.003 and the significant level of 0.806; (2) the board of independent commissioners did not affect the tax avoidance as proven by the beta coefficient of 0.002 and the significant level of 0.926; (3) the audit committee did not affect the tax avoidance as proven by the beta coefficient of 0.012 and the significant level of 0.770; and (4) the audit quality did not affect tax avoidance as proven by the beta coefficient of 0.047 and the significant level of 0.169