PENGARUH KOMPENSASI MANAJEMEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE

Abstract

This study aims to identify and analyze factors influencing tax avoidance. It employs a descriptive research design using a quantitative approach with linear regression. Data were obtained from the official website of the Indonesia Stock Exchange, financial reports, and annual reports of state-owned enterprises for the period 2020-2022. Regression analysis linking Management Compensation and Audit Committee variables with ETR shows that neither Management Compensation nor Audit Committee significantly influences ETR (Hypotheses rejected).