Research Article
The Influence of Independent Commissioners, Audit Quality, Audit Committee, and Company Size on Tax Avoidance
@INPROCEEDINGS{10.4108/eai.1-8-2024.2355605, author={Azhilah Putri Sa’diyah and Umaimah Umaimah}, title={The Influence of Independent Commissioners, Audit Quality, Audit Committee, and Company Size on Tax Avoidance}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={independent commissioner audit quality audit committee company size tax avoidance}, doi={10.4108/eai.1-8-2024.2355605} }- Azhilah Putri Sa’diyah
Umaimah Umaimah
Year: 2026
The Influence of Independent Commissioners, Audit Quality, Audit Committee, and Company Size on Tax Avoidance
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2355605
Abstract
This study aims to examine empirically the effect of independent commissioners, audit quality, audit committee, and company size on tax avoidance. The data in this study are secondary data. The samples used in this study are manufacturing companies listed on the IDX for the period 2020 to 2023. The population in this study was 90 companies and the sample size was 50 companies. The sample determination was obtained using purposive sampling method. Hypothesis testing was carried out using multiple linear regression analysis. The results of this study indicate that independent commissioners, audit committees and audit quality have an effect on tax avoidance, while company size has no effect on tax avoidance.
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