PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE

Abstract

This study aims to examine the effect of profitability and good corporate governance on tax avoidance. The population in this study are food and beverages subsector manufacturing companies listed on the IDX in 2021-2023, with a total sample size of 54 samples. The sampling technique used in this study used Multiple Linear Regression Analysis. The results showed that profitability and the audit committee had a negative effect on tax avoidance. The independent board of commissioners, institutional ownership and managerial ownership have no effect on tax avoidance in food and beverages subsector manufacturing companies listed on the Indonesia Stock Exchange