Pengaruh Risiko Perusahaan, Proporsi Dewan Komisaris Independen, Komite Audit Dan Konservatisme Akuntansi Terhadap Tax Avoidance Pada Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019 – 2023

Abstract

This study aims to analyze the effect of Corporate Risk, the Proportion of Independent Commissioners, Audit Committees, and Accounting Conservatism on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange in 2019-2023 with a population of 25 companies. The sample selected using the purposive sampling method totaled 18 companies. This research is a quantitative study. Hypothesis testing in this study uses multiple linear regression analysis methods using the SPSS type 26 application as a test tool. The analytical methods used include descriptive statistical tests, classical assumption tests (multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests), and hypothesis testing. Based on the results of the study, it shows that corporate risk and the proportion of independent commissioners have a significant effect on tax avoidance, while the audit committee and accounting conservatism have no significant effect. As shown by the results of the t-test, partially corporate risk has a significant negative effect on tax avoidance with a significance value of 0.007 0.05. On accounting conservatism on tax avoidance with a significance value of 0.345>0.05. Simultaneously, the four variables together have a significant effect on tax avoidance, with a calculated f value of 4.052 > the table f value of 1.988, and a significance value of 0.005 <0.05.