Abstract
Taxes are an important source of funding for the Indonesian economy. Tax Avoidance is a company's effort to minimize the company's tax burden by looking for gaps in a country's tax weaknesses, so the scheme is legal. This study aims to obtain empirical evidence of the correlation of managerial ownership, the proportion of independent commissioners, and the audit committee on tax avoidance. The theory used is the Agency Theory. The research was carried out on mining entities that are on the IDX in the period 2017-2019, with a population of 43 entities. The number of samples obtained are 11 companies with purposive sampling method. Data collection is done by non-participant observation. The data analysis technique applied is multiple linear regression. The findings indicate that the proportion of independent commissioners has a negative effect on tax avoidance. However, managerial ownership and audit committee have no effect on tax avoidance.
 Keywords: Managerial Ownership; The Proportion of Independent Comissioners; Audit Committee.
Highlights
Taxes are an important source of funding for the Indonesian economy
This study aims to obtain empirical evidence of the correlation of managerial ownership, the proportion of independent commissioners, and the audit committee on tax avoidance
The findings indicate that the proportion of independent commissioners has a negative effect on tax avoidance
Summary
Penelitian dilaksanakan di entitas pertambangan yang melantai di BEI dan mempublikasikan laporan keuangan serta laporan tahunannya (annual report), dengan membuka laman web BEI (www.idx.co.id). Data kuantitatif penelitian ini yakni beban pajak penghasilan, laba sebelum pajak, total saham manajer dan total saham beredar pada laporan keuangan entitas pertambangan yang melantai di. Data kualitatif penelitian ini adalah total dewan komisaris independen, jumlah anggota komisaris, serta jumlah komite audit yang tercatat dalam laporan tahunan (annual report) dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Obyek pada penelitian ini tiada lain penghindaran pajak yang direpresentasikan dengan nilai Effective Tax Rates (ETR), Kepemilikan Manajerial, Proporsi Dewan Komisaris. Independen, dan Komite Audit, entitas pertambangan dalam hal ini yang melantai di Bursa Efek Indonesia tahun 2017-2019. Adapun rumus yang dapat digunakan untuk mengukur kepemilikan manajerial adalah sebagai berikut
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