HUBUNGAN PENGENDALIAN INTERNAL DAN PENGHINDARAN PAJAK DENGAN MODERASI KEPEMILIKAN KELUARGA DAN KETIDAKPASTIAN LINGKUNGAN

Tax avoidance is one of the methods used by taxpayers to prevent tax payments legally reducing amount so as not violate regulations. This research was determine effect internal control on avoidance. study also investigates whether family ownership moderate relationship and environmental uncertainty uses a sample non-financial companies. Total 176 companies listed Indonesia Stock Exchange in 2017-2021 have met criteria were objects. The data analysis technique panel regression. results prove that has significant negative Family does affect between when using CETR measurement. strengthen implementation material errors reporting company's financial statements. However, show affects ETR Environmental external environment measured make any difference application control. Recommendation for further researchers can add measurements other than measure variables, such adding BTD (Book Differences) measurements. Further samples increase observation period obtain better results.