Analisis Faktor-Faktor yang Memengaruhi Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

The use of self asscessment system in Indonesia to deliver benefits taxpayer to calculate the taxable income to minimum. One of the actions taken by taxpayers to reducing or minimizing duty tax carefully to take advantage loopholes of tax law. This aim of this study is to examine the effect of leverage, proportion of independent commissioner, firm size, institutional ownership, audit committee, and audit quality to tax avoidance on manufacturing company listed in Indonesia Stock Exchange during 2013-2017. Sample were selected using purposive sampling and resulted in 211 firm-observation. The technique of data analysis that use in this study is multiple regression analysis. The result of this study explain that proportion of independent commissioner, institutional ownership, and audit committee has no influence to tax avoidance. In other side, leverage and audit committee has positive significant influence to tax avoidance. But, firm size has negative influence to tax avoidance. Keywords: tax avoidance, leverage, proportion of independent commissioner, firm size, institutional ownership, audit committee, audit qualit