PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL, TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2022

This research was conducted to empirically test whether the board of commissioners is independent, has managerial ownership and managerial ownership. The sample in this study consisted of 75 manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2022 which were selected using the purposive sampling method. Data analysis was carried out using the multiple linear regression analysis method using the SPSS 24 application. The results of this research indicate that the independent board of commissioners has a significant negative influence on Tax Avoidance. Meanwhile, the audit committee and managerial ownership do not have a significant influence on Tax Avoidance.