Factors That Influence Tax Avoidance in Indonesia Stock Exchange

Abstract

The purpose of this study was to obtain empirical evidence about the influence of the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size against the tax avoidance. This study used a sample of one hundred and fifty three samples. These results indicate that profitability has an influence on tax avoidance while the proportion of independent commissioners, audit committee, audit quality, and firm size have no influence on tax avoidance.