PENGARUH PROPORSI DEWAN KOMISARIS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

This study aims to examine the influence of the proportion of board of commissioners, managerial ownership, institutional ownership and audit committee on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this study are all manufacturing companies listed on the BEI period 2014-2016. Of the 147 listed companies, 23 sample companies were selected using purposive sampling method. The data used in this study is secondary data, by downloading the financial statements from the website www.idx.co.id. Data analysis techniques used are descriptive statistics, classical assumption test and multiple regression analysis.
The result of hypothesis testing obtained with 5% significant level indicates that simultaneously the proportion of board of commissioner, managerial ownership, institutional ownership and audit committee have significant influence with significant value that is 0,002 <0,05 to tax avoidance.
While the test results partially using t test indicates that the proportion of the board of commissioners partially through the t test with a significance value of 0.000 <0.05 affect tax avoidance. This means that the proportion of the board of commissioners can affect the act of tax evasion within the company. Partial managerial ownership through t test with a significance value of 0.013 <0.05 affects tax avoidance. This means managerial ownership can affect the level of tax evasion that occurs within the company. Partial institutional ownership through t test with significance 0,039 <0,05 influence to tax avoidance. This means that institutional ownership can affect the level of tax evasion that occurs in the company that the higher the institutional ownership of the total shareholding of the company, the lower the tax avoidance rate that occurs within the company. Audit committee partially through t test with significance value 0,441> 0,05 do not influence to tax avoidance. This means the audit committee does not affect the level of tax evasion that occurs within the company.