Tax Avoidance in Perspective of Institutional Ownership, Independent Commissioners and AuditCommittees

ABSTRACT : This study aims to obtain empirical evidence regarding the effect of institutional ownership, independent commissioners, and audit committees on tax avoidance. This research is focused on the Property and Real Estate Industry listed on the Indonesia Stock Exchange in 2019-2021. The observations in this study were 141 samples. Research obtained by purposive sampling technique method. The technique used in this research is multiple linear regression analysis. The results of this analysis show that the proportion of independent commissioners has an effect on tax avoidance, but institutional ownership, and the audit committee have no effect on tax avoidance.

KEYWORDS : Institutional Ownership, Independence Commissioner, Audit Committee, Tax Avoidance