The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance

ABSTRACT This study is aimed to examine and analyze the influence of Independent Board Commissioners, Audit Committee, Quality on Tax Avoidance. The sample in this mining companies listing Indonesia Stock Exchange period 2017-2019. Researchers are interested doing because sector provides high economic value country but tax contribution from still minimal. analysis used multiple linear regression technique using SPSS 20.0 program. results indicate that partially independent board commissioners audit quality have an effect avoidance, however committee has no partial avoidance. Simultaneously commissioners, audir expected provide benefits for government, future researchers.Keywords : Commissioners; Committee; Quality;Tax AvoidanceCorrespondence [email protected] ABSTRAK Studi ini bertujuan untuk memverifikasi dan menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, Kualitas terhadap Penghindaran Pajak. Pengambilan contoh dalam penelitian adalah perusahaan yang bergerak dibidang pengambilan sumber daya alam/pertambangan di Bursa Efek periode Peneliti tertarik melakukan karena sektor pertambangan memberikan nilai ekonomi tinggi bagi negara namun kontribusi pajak dari tersebut masih minim. Teknik penguraian data digunakan regresi linier berganda dengan menggunakan program 20.0. Hasil studi menunjukkan bahwa secara parsial Independen Auditr berpengaruh Pajak, sedangkan tidak Secara simultan diharapkan dapat peneliti selanjutnya.Kata kunci Independen; Audit; Pajak