The Effect of Financial Performance and Board of Independent on Tax Avoidance

Abstract

This study aims to examine the effect of financial performance and independent board of commissioners on tax avoidance in mining sector companies in Indonesia (2017-2021). The research method uses cross sectional data and collects information from the company's financial statements. the analytical method uses multiple linear regression with the SPSS.26 analysis tool. The results of the study show that the return on assets and debt to equity ratios have a significant negative effect on tax evasion. Meanwhile, the independent board of commissioners has no significant effect on tax evasion.