The Influence of Independent Commissioners, Audit Quality, Audit Committee, and Company Size on Tax Avoidance

International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS) 2026 Open access

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Authors: Azhilah Sa’diyah, Umaimah Umaimah
DOI: 10.4108/eai.1-8-2024.2355605
Cited by: 0

Abstract

This study aims to examine empirically the effect of independent commissioners, audit quality, audit committee, and company size on tax avoidance. The data in this study are secondary data. The samples used in this study are manufacturing companies listed on the IDX for the period 2020 to 2023. The

Fields of Study & Subjects

Corporate Taxation and Avoidance Corporate Governance and Financial Management Auditing Earnings Management Governance

Publication details

Journal / source
International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS)
Publication date
1 January 2026
Language
EN