Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, dan Return On Asset Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017

This study aims to empirically examine the effect of institutional ownership, independent board of commissioners, audit committees and return on assets on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017. This research is an associative study aimed at analyzing the relationship between a variable and a variable others. The sample in this study was determined by purposive sampling method, namely the sampling method using certain criteria. The types and sources of data used are secondary data using the documentation method. The data analysis technique used is multiple linear analysis. Based on the results of testing multiple linear analysis with a significance level of 5%, it shows that institutional ownership and independent board of commissioners do not have a significant effect on tax avoidance. While the audit committee and return on assets have a significant effect on tax avoidance