Pengaruh Komisaris Independen, Komite Audit dan Karakter Eksekutif terhadap Penghindaran Pajak

Abstract

This study aims to examine the influence of independent commissioners, audit committees, and executive character on tax avoidance practices in companies. The focus of this study is on manufacturing companies operating in the beverage and food sub-sector and listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The data used in this study were obtained from the companies' financial statements and annual reports. The sample was determined using a purposive sampling method based on certain criteria, resulting in 105 observational data. The research approach used was quantitative, with analytical methods including descriptive statistics, classical assumption testing, and hypothesis testing. All data processing was carried out using SPSS version 25 software. The results showed that of the three independent variables studied, only executive character had a positive and significant effect on tax avoidance. Conversely, independent commissioners and audit committees did not show a significant effect on tax avoidance practices in the companies studied. This finding implies that executive character plays a significant role in determining the level of corporate tax compliance compared to corporate governance mechanisms.