IJSRP, Volume 12, Issue 1, January 2022 Edition [ISSN 2250-3153]
Santi Yopie, Oka Budiman
Abstract:
This study has collected several previous researches on the topic of tax avoidance and concluded that the audit committee has a positive impact on tax avoidance so that the larger the number of audit committees, the more likely it is to reduce tax avoidance in Indonesia. Furthermore, executive compensation, executive character, firm size, proportion of institutional ownership and board of directors commissioners and audit quality are not proven to affect the reduction of tax avoidance in Indonesia but have an effect in other countries.