PENGARUH KEPEMILIKAN INSTITUSI, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2015 - 2016)

This study aims to test empirically both partially and simultaneously how much pengrauh institutional ownership, independent board of commissioners, audit committee and audit quality of tax avoidance action. The higher the ownership of institutional shares, the number of independent board of commissioners, the number of audit committees and the quality of the audit is good, the lower the tax avoidance measures undertaken by the company. This research method using multiple linear analysis. The object of this study is a manufacturing company listed on the Stock Exchange in 2015-2016, the selection of samples in this study using purposive sampling method. The result of this study is that institutional ownership has a significant negative effect on tax avoidance, whereas independent board of commissioner and audit committee have no significant effect on tax evasion, and audit quality has significant effect on tax evasion