PENGARUH KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK: STUDI EMPIRIS PADA SEMUA PERUSAHAAN NON BUMN YANG ADA DI BURSA EFEK INDONESIA

This study aims to examine the effect of the disclosure of independent commissioners and audit quality on tax avoidance of all non-state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The population used is 517 companies in the food and beverage depreciation data accommodation sector, information and telecommunications, construction, gas and cold air, electricity and retail trade, mining and quarrying, mining and forestry agriculture, real estate, transportation and warehousing. The sample in this study was selected using a purposive sampling method to obtain 199 companies which will be used as research objects. The analytical method used is multiple linear regression analysis, f test, t test, and coefficient of determination analysis (R_2). The results showed that the independent commissioner variable and audit quality had a positive effect on tax avoidance