Pengaruh Komisaris Independen, Kinerja Keuangan, Leverage, Umur Perusahaan dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Abstract

This research aim to determine the effect of independent commissioners, financial performance, leverage, company age and company size on tax avoidance in food and beverage companies listed on the IDX in 2017-2021. The type of research in this study uses causal research, which uses population data from food and beverage companies listed on the IDX for 2017-2021. The sampling method used purposive sampling method and obtained as many as 11 companies that passed the criteria with 55 observations. The results obtained in this research indicate that the independent commissioner has no significant effect on tax avoidance, financial performance has no significant effect on tax avoidance, leverage has a significant effect on tax avoidance, company age has a significant effecton tax avoidance, company size has no significant effect on tax avoidance. Simultantly independent commissioners, financial performance, leverage, company age and company size affect tax avoidance.