PERAN KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK

Abstract

This study aims to examine the effect of the proportion of independent commissioners
and audit quality on tax avoidance. This study also aims to investigate the impact of
audit quality on the relationship between the proportion of independent
commissioners and tax avoidance. Using a sample of listed manufacturing firms in
the Indonesia Stock Exchange from 2016 to 2018, we hypothesized that the
proportion of independent commissioners and audit quality are significantly negative
on tax avoidance. This study also hypothesized that the audit quality strengthen the
negative relationship between the proportion of independent commissioners and tax
avoidance. Overall, the results provide evidence which is consistent with the
hypotheses. Nevertheless, this study can’t prove that audit quality has negative effect
on tax avoidance.