THE EFFECT OF EXECUTIVE COMMISSIONERS, COMPANY SIZE, INDEPENDENT COMMISSIONERS, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN LQ45 COMPANIES LISTED ON THE IDX 2017-2019 PERIOD

Authors

  • Aviva Cahya Ningrum Program Studi Akuntansi, Fakultas Bisnis, Hukum, Dan Ilmu Sosial, Universitas Muhammadiyah Sidoarjo, Indonesia
  • Nurasik Dosen Fakultas Bisnis, Hukum, dan Ilmu Sosial, Universitas Muhammadiyah Sidoarjo, Indonesia

Keywords:

Executive Commissioner, Company Size, Independent Commissioner

Abstract

This study aims to determine the effect of executive commissioners, company size, independent commissioners, and institutional ownership on tax avoidance in LQ45 companies listed on the IDX for the 2017-2019 period. The sampling method used was purposive sampling method. The number of companies sampled in this study were 29 LQ45 listed on the IDX for the 2017-2019 period. The data used are secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that the Executive Commissioner has an influence on tax avoidance in LQ45 companies listed on the IDX for the 2017-2019 period. Company Size Affects Tax Avoidance at LQ45 Companies Listed on the IDX for the 2017-2019 Period. Independent Commissioner Affects Tax Avoidance at LQ45 Companies Listed on the IDX for the 2017-2019 Period. Institutional Ownership Affects Tax Avoidance in LQ45 Companies Listed on the IDX for the 2017-2019 Period

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Published

2021-04-03

How to Cite

Aviva Cahya Ningrum, & Nurasik. (2021). THE EFFECT OF EXECUTIVE COMMISSIONERS, COMPANY SIZE, INDEPENDENT COMMISSIONERS, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN LQ45 COMPANIES LISTED ON THE IDX 2017-2019 PERIOD. Web of Scientist: International Scientific Research Journal, 2(04), 38–56. Retrieved from https://wos.academiascience.org/index.php/wos/article/view/39

Issue

Vol. 2 No. 04 (2021): wos

Section

Articles