THE EFFECT PROPORTION OF INDEPENDENT COMMISSIONER, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE

Razendra Intan Mahayoga, Ahmad Nur Aziz

Abstract


This study aimed to analyze the impact of the proportion of independent commissioner, leverage ratio, and firm size on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research data were secondary data obtained from the annual financial reports published on the companies' official websites. Purposive sampling was used to select 103 companies from a total of 284 companies. Data were analyzed using multiple linear regression using SPSS software version 25. The results showed that leverage ratio had a positive and significant impact on tax avoidance, indicating that higher a company's debt level was associated with a greater ability to use interest expenses as a tax deduction. In contrast, the proportion of independent commissioner and firm size had no significant impact on tax avoidance. 


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