Abstract
This study determined the effect of profitability, family ownership, independent commissioners, and audit quality on tax avoidance. This current study analyzed manufacturing companies with family shareholders listed on the Indonesia Stock Exchange from 2017 to 2019. The secondary data used in this study were originated from the companys annual report on its financial statements. The population in this study were all manufacturing companies with family shareholders listed on the Indonesia Stock Exchange from 2017 to 2019. The 35 companies studied were selected using the purposive sampling technique. The analysis technique used was panel data regression using the Eviews 10 program. The results show that profitability has a negative effect on tax avoidance, family ownership has a positive effect on tax avoidance, independent commissioners, and audit quality has no effect on tax avoidance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
