THE INFLUENCE OF THE AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND ESG ON TAX AVOIDANCE IN MINING COMPANIES
Keywords:
Audit Committee, Institusional Ownership, ESG, Tax AvoidanceAbstract
This research aims to analyze the influence of the Audit Committee, Institutional Ownership and Environmental Social Governance on Tax Avoidance in Mining sector companies listed on the Indonesia Stock Exchange in 2021-2024. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports. The sample of this study consisted of 43 companies selected using the purposive sampling method with a total of 152 dta observations after outlier testing was carried out. The data analysis technique used was panel data regression with a Fixed Effect Model (FEM) approach processed using TATA software. The results of this study show that partially audit committees and institutional ownership do not have a significant effect on tax avoidance. Meanwhile, ESG has a significant effect and has a negative relationship with tax avoidance. Simultaneously, audit committees, institutional ownership and ESG have a significant impact on tax avoidance.
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