Determinants of Tax Avoidance

Abstract

The purpose of researchers in carrying out research is to: 

• Analyze how much managerial ownership influences Independent Commissioners, Audit Committees, Financial Distress, and Company Size, and 
• Analyze how much Company size can moderate the independent variables. 

Researchers conducted research on all manufacturing companies that were listed on the Indonesian Stock Exchange from 2016 to 2020. In determining the research sample, the researcher used a purposive sampling method. From this sampling method, there were 54 companies for 5 years, which totaled 270 sample data. Researchers used multiple linear regression analysis and moderated regression analysis for research data analysis methods by utilizing EViews software version 11. The results showed that independent commissioners & audit committees had an influence on tax evasion. In addition to these findings, it was also found that managerial ownership and financial distress had no effect on tax evasion. For testing moderation, the results obtained by the researcher prove that company sizes are able to moderate managerial ownership, independent commissioners, and audit committees on tax evasion. Meanwhile, the company has been unable to moderate financial difficulties on tax avoidance.