Does Independent Commissioner Affect Tax Avoidance? Evidence from Mining Companies in Indonesia-Reference-Cited by-同舟云学术

Does Independent Commissioner Affect Tax Avoidance? Evidence from Mining Companies in Indonesia

Published:2023-09-08 Issue: Volume:20 Page:1908-1915
ISSN:2224-2899
Container-title:WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
language:en
Short-container-title:

Author:

Achmad Tarmizi¹,Helmina Monica Rahardian Ary²,Hapsari Dian Indriana³,Pamungkas Imang Dapit³

Affiliation:

1. Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, INDONESIA

2. Department of Accounting, Faculty of Economics and Business, Universitas Lambung Mangkurat, INDONESIA

3. Department of Accounting, Faculty of Economics and Business, Universitas Dian Nuswantoro, INDONESIA

Abstract

This study investigates how Tax Avoidance is affected by the proportion of independent commissioners, audit committees, and executive risk preferences. Independent commissioners, audit committees, and executive risk preferences are the independent variables, and firm size is the control variable. The variable of tax avoidance is the dependent variable. This study’s population consists of all mining companies listed on IDX between 2016 and 2021. The examples in this study are 26 organizations from 156 mining organizations. Purposive sampling is used in the sampling technique. Secondary data and quantitative data are the data types and sources utilized. Information is broken down utilizing numerous relapse examinations of SPSS 26. According to the findings of this study, the proportion of independent commissioners influences Tax Avoidance. Tax avoidance is unaffected by the audit committee, executive risk preferences, or company size.

Publisher

World Scientific and Engineering Academy and Society (WSEAS)

Subject

Economics and Econometrics,Finance,Business and International Management

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