Pengaruh Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan, dan Corporate Social Responsibility Terhadap Tindakan Penghindaran Pajak Perusahaan

The purpose of this study was to determine the effect of the institutional ownership, audit committee, firm size, and corporate social responsibility against corporate tax avoidance on manufacturing comapnies listed in Indonesia Stock Exchange (BEI) 2013-2015. The sample used in this study is a manufacturing company listed on the Indonesian stock exchange is based on criteria that have been set. The sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. Calculation of tax avoidance in this study using a ETR (Effective Tax Rate) and the result of this study showed that the independent variable firm size significantly influence the tax avoidance, but the variables are institutional ownership, audit committee and corporate social responsibility has no effect on corporate tax avoidance. Keywords: tax avoidance, institutional ownership, audit committee, firm size, corporate social responsibility