PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2014-2016

ABSTRACT The purpose of this study is to examine the influence of institusional ownership and audit committee to tax avoidance. The population of this study is manufacture sector companies list on the Indonesia Stock Exchange (BEI) in 2014-2016. While the method of determining the sample using purposive sampling. The samples are 89 samples. The independent variables are institusional ownership and audit committee. Dependent variable is tax avoidance. The hypothesis testing using multiple linear regression method with SPSS 23. The result of the study show that the institusional ownership negatively effect on tax avoidance, as for audit committee no effect on tax avoidance. Keywords :Institusional Ownership, Audit Committee, and Tax Avoidance