THE EFFECTS OF PROFITABILITY, MANAGEMENT COMPENSATION, AND CORPORATE GOVERNANCE ON TAX AVOIDANCE
DOI:
https://doi.org/10.70575/ijrfb.v9i1.137Keywords:
Audit Committee, Corporate Governance, Independent Commissioner, Management Compensation, Profitability, Tax AvoidanceAbstract
The purpose of this study is to test and analyze the effect of profitability, management compensation, independent commissioners, and audit committees on tax avoidance. The sample consisted of 19 companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2020 to 2023. A purposive sampling method was used, resulting in 76 observations. The data for this study were drawn from the companies’ financial statements for the period 2020–2023. The data analysis employed multiple linear regression tests. The results indicated that profitability had a positive effect on tax avoidance, while management compensation had a negative effect on tax avoidance. Meanwhile, the results for the Independent Commissioner and Audit Committee variables showed no significant effect on tax avoidance.
