Model Pengindaran Pajak : Dewan Komisaris Independen, Thin Capitalization dan Kompensasi Rugi Fiskal

Abstract

Tax avoidance (tax avoidance) is an effort made by taxpayers to reduce taxes by not violating the law or other applicable rules. However, tax evasion is actually something that the government does not want, so the government makes rules to prevent it. There are many factors that influence tax avoidance, among others: independent board of commissioners, thin capitalization and fiscal loss compensation. The purpose of this study was to determine the effect of independent commissioners, thin capitalization, and job loss compensation on tax avoidance. Tax avoidance is the dependent variable. The independent variables studied include the board of commissioners, independent, thin capitalization and fiscal loss compensation. The sample used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. In taking the sample using purposive sampling method. The data used is secondary data and the analytical method used is descriptive statistical analysis, with classical assumption test and hypothesis testing with multiple regression method using eviews. The results obtained this study indicate that partially independent commissioners have a positive and significant effect on tax avoidance, partially thin capitalization has a significant and positive effect on tax avoidance, partially fiscal loss compensation has a positive and significant effect on tax avoidance. The value of the variable contribution that affects the independent board of commissioners, thin capitalization and fiscal loss compensation is 99.91%, the rest is 0.9% again the influence of other variables such as asset growth, finance and others. Keywords: Tax Avoidance, Independent Board of Commissioners, Thin Capitalization, Fiscal Loss Compensation.