Tax Avoidance : In Manufacturing Companies Multi-Industrial Sector Automotive Sub-Sector And Components Listed On Indonesia Stock Exchange

Abstract

The research aims to analyze the quality of audits, audit committees and independent commissioners against Tax Avoidance.  Tax Avoidance is measured by using the  company's Cash Effective Tax Rate  (CETR), which is the payment of taxes divided by profit before tax.  The samples in the study were Manufacturing Companies of Various Industries sub-sectors of Automotive and Components listed on the Indonesia Stock Exchange (IDX) in the observation period  and who met the criteria amounted to 10 companies with the number of sample criteria from the financial report data for 5 years so that the sample data amounted to 50. The results showed that independent commissioners had a positive effect on Tax  Avoidance  but the quality of audits and audit committees had no effect on Tax Avoidance. This is due to the quality of the audit conducted by the internal audit team.