The Effect of Managerial Ownership, Independent Commissioners, Company Size, and Profitability on Tax Avoidance

This research aims to demonstrate and analyze several factors suspected of influencing tax avoidance. The factors used are external and internal, including managerial ownership, independent commissioners, company size, and corporate profitability. We used 20 companies listed on the Indonesian regular market. Our analysis technique used panel data regression. We found that tax avoidance in consumer sub-sector companies is more influenced by profitability than by good corporate governance instruments.