AbstractTax is the biggestsource ofincome for Indonesia, so it becomes very important to improve adherence to the taxpayersin Indonesia.The fact that Indonesia has failed to achieve its target for tax income only shows that the nation still faces lack of obedience from the tax payers. Many companies in Indonesia have tried to alleviate their tax expenses, either legally (Tax Avoidance) or illegally (Tax evasion). This Researchdescribes the effect of profit management, independent commissioners, audit committee, institutional ownership, and corporate risk may faces from practicing tax evasionlegally (Tax Avoidance). In this thesis, tax avoidance is described by Abnormal Book Tax Difference, which is an abnormal form of difference tax accounting differences.Samples were taken from manufacturing companieslisted in Indonesia Stock Exchangewithin the period of 2011 –2015with purposive sampling method so the result is 68 samples companywill be taken. The results of this study indicate that earnings management audit committees, and corporate riskinfluence the practice of tax evasion (Tax Avoidance), while the independent directorsand institusional ownershipdo not have a significant impact on the practice of tax evasion (Tax Avoidance) in Indonesia.
Oleh :
Susi Dwimulyani
