Pengaruh Komite Audit, Kompensasi Eksekutif, dan Ukuran Perusahaan terhadap Penghindaran Pajak

This study aims to measure and analyze the effect that occurs between the independent variable to the dependent variable. The independent variables in this study are the audit committee, executive compensation and company size, while the dependent variable is tax avoidance. The research sample was taken using a purposive sampling technique by obtaining 39 samples of companies in the agriculture and mining sector of the metal and mineral sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The data analysis technique used multiple linear regression analysis with SPSS 25 as the test instrument. The results of this study indicate that all variables, namely the audit committee, executive compensation and company size, have an effect on tax avoidance. keywords: tax avoidance, audit committee, executive compensation, firm siz