PENGARUH KEPEMILIKAN KELUARGA TERHADAP PENGHINDARAN PAJAK DENGAN EFEKTIVITAS KOMISARIS INDEPENDEN DAN KUALITAS AUDIT SEBAGAI PEMODERASI

Abstract

This study examine the influence of family ownership on Tax Avoidance with the
effectiveness of independent commissioner and audit quality as moderator. The
population in this study is a company listed on the stock exchange of indonesia, with
a total sample of 62 companies. In this study using multiple linear regression
technique, to test the research technique, while the data processing method used by
reseacher are the multiple regression and moderate regression analysis and use
SPSS version 23.00 as the software for processing the data. The result shows that
family ownership affects tax avoidance, independent commissioners can moderate
negatively or weaken family ownership against tax avoidance, audit quality also
moderates negatively against tax evaidance on, but audit quality does not moderate
tax evasion by temp measurement.