Pengaruh komposisi dewan dan profitabilitas terhadap tax avoidance (long-run cash Effective tax rate) perusahaan Perbankan di asia tenggara

The aim of this study was examined the effect of independent commissioner, audit committee, executive risk preference and profitability against Tax Avoidance with long-run cash effective tax rate approach. This study used quantitative approach, with population of 167 banking companies for 1 year. This study used jenuh sampling, but there were certain limitations so that total sample was 382 samples. Data analysis used multiple regression analysis. Based on the study, (1) independent commissioner had no effect on tax avoidance, with a significant value of 0,980. (2) audit committee had effect on tax avoidance, with a significant value of 0,007. (3) executive risk preference had effect on tax avoidance, with a significant value of 0,000052. (4) profitability had effect on tax avoidance, with a significant value of 0,014. Keyword : tax avoidance, independent commissioner, audit committee, executive risk preference, profitability