Factors Influencing Tax Avoidance in Indonesia Mining Company

Abstract

This study aims to obtain empirical evidence regarding the effect of executive character, audit committee, political connections, and audit quality on tax avoidance. The population of this research is mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 and the data collection method is purposive sampling which gets 120 data to be tested. The data analysis technique in this study uses the panel data regression model selection test, classical assumption test, hypothesis testing, and multiple linear regression test. Based on the results of data analysis, it can be concluded that executive character, audit committee, political connections and audit quality have no significant effect on tax avoidance.