Citation:

Balajayeva Lala. "Adapting Global Regulatory Models to Local Realities: Digital Banking Policy Development in Azerbaijan" International Research Journal of Economics and Management Studies, Vol. 4, No. 9, pp. 77-82, 2025. Crossref. http://doi.org/10.56472/25835238/IRJEMS-V4I9P108

Abstract:

Tax avoidance is an effort that companies often conduct to minimize the tax burden because it is within the framework of applicable tax regulations. This research aims to get empirical evidence about institutional ownership, audit committee, managerial ownership, independent commissioner, firm size, leverage, and profitability on tax avoidance. The objects of this research were consumer non-cyclicals and consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 until 2022. The sampling method used was a purposive sampling method with 189 samples or 63 companies. This study used multiple regression analysis methods to analyze the data. The results indicate that firm size and profitability affect tax avoidance. If firm size and profitability increase, tax avoidance will also increase. Meanwhile, institutional ownership, audit committee, managerial ownership, independent commissioner, and leverage do not affect tax avoidance.

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Keywords:

Tax Avoidance, Audit Committee, Independent Commissioner, Leverage.