PENGARUH KEAHLIAN PAJAK DIREKTUR, PROFESI KONSULTAN PAJAK DAN FREKUENSI RAPAT DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK

Muhammad Naufal Shidqii Dhiya Ulhaq, Agustin Fadjarenie

Abstract


This study aims to determine the effect of the application of Director's Tax Expertise, the Profession of Tax Consultant and the Frequency of Board Commissioners Meetings on Tax Avoidance. This study uses a quantitative method with the data reached a total of 205 financial reports from 2015 to 2019.  The results of this study indicate that the expertise of the director (in the field of taxation, the tax consultant profession and the frequency of board meetings have a significant effect on tax avoidance. The findings of this study are that the use of ex-DGT tax consultants contributes to an increase in the incidence of tax avoidance. This research only uses secondary data where the interpretation of the resulting data is very perceptive


Keywords


CEO Tax Expertise, Tax Consultant, Commissioners Surveillance, Tax Avoidance

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