The Effect of Independent Commissioner, Institusional Ownership, Audit Quality and Audit Committee on Tax Avoidance (Empirical Study on Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022)

Fatwa Cahyati; Rr. Poerwati; Cahyani Nuswandari; Batara Bagana

Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia

Research Article

The Effect of Independent Commissioner, Institusional Ownership, Audit Quality and Audit Committee on Tax Avoidance (Empirical Study on Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022)

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@INPROCEEDINGS{10.4108/eai.12-7-2023.2340942,
    author={Fatwa Dewi Cahyati and Rr. Tjahjaning Poerwati and Cahyani  Nuswandari and Batara Daniel Bagana},
    title={The Effect of Independent Commissioner, Institusional Ownership, Audit Quality and Audit Committee on Tax Avoidance (Empirical Study on Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022)},
    proceedings={Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia},
    publisher={EAI},
    proceedings_a={ICMS},
    year={2023},
    month={12},
    keywords={tax avoidance independent commissioner institutional ownership audit quality and audit committee},
    doi={10.4108/eai.12-7-2023.2340942}
}

Fatwa Dewi Cahyati
Rr. Tjahjaning Poerwati
Cahyani Nuswandari
Batara Daniel Bagana
Year: 2023
The Effect of Independent Commissioner, Institusional Ownership, Audit Quality and Audit Committee on Tax Avoidance (Empirical Study on Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022)
ICMS
EAI
DOI: 10.4108/eai.12-7-2023.2340942

Fatwa Dewi Cahyati¹^,*, Rr. Tjahjaning Poerwati¹, Cahyani Nuswandari¹, Batara Daniel Bagana¹

1: Departement of Economics and Business, Universitas Stikubank, Semarang, Indonesia

*Contact email: fatwadewicahyati@mhs.unisbank.ac.id

Abstract

This study aims to find empirical evidence that reduces research gaps, strengthens the model and analyzes the effect of independent commissioners, institutional ownership, audit quality and audit committee on tax avoidance. The sample of this study using purposive sampling technique (judgmental sampling) obtained a sample of 47 samples of manufacturing companies in the food and beverage sub-sector listed on the indonesia stock exchange (idx) for the period 2018-2022. The data analysis technique used is multiple linear regression. The test results show that independent commissioners, audit quality and audit committee have no effect on tax avoidance, while institutional ownership has an effects on tax avoidance.

Keywords: tax avoidance independent commissioner institutional ownership audit quality and audit committee

Published: 2023-12-15
Publisher: EAI

: http://dx.doi.org/10.4108/eai.12-7-2023.2340942