THE INFLUENCE OF INDEPENDENT BOARD OF COMMISSIONERS, AUDIT COMMITTEE, CORPORATE SOCIAL RESPONSIBILITY, AND INSTITUTIONAL OWNERSHIP ON AGGRESSIVE TAX ACTIONS

Abstract

This study aims to determine the effect of independent commissioners, audit committees, corporate social responsibility, and institutional ownership on aggressive tax actions in mining companies listed on the Indonesia Stock Exchange. The technique used in selecting the sample is purposive sampling which uses a quantitative approach method that uses secondary data from financial reports of mining companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The data analysis technique used to test the hypothesis is regression analysis. The results of this study show that: (1) the Independent Board of Commissioners which has been measured has a negative influence on Aggressive Tax Actions. (2) Audit Committee which has been measured has a positive influence on Tax Aggressive Actions. (3) Corporate Social Responsibility which has been measured has a negative influence on Aggressive Tax Actions. (4) Institutional Ownership which has been measured has a positive influence on Aggressive Tax Actions. Suggestions for further research are to expand the scope of research by using data from longer periods or expanding the object of research to companies outside the mining sector.