CONTROLLING SHAREHOLDER, INDEPENDENT COMMISSIONER,
BOARD OF COMMISSIONER CHARACTERISTICS, AND AUDIT
COMMITTEE ON TUNNELING POLICY WITH TAX
AVOIDANCE AS CONTROL VARIABLE

CONTROLLING SHAREHOLDER, INDEPENDENT COMMISSIONER,
BOARD OF COMMISSIONER CHARACTERISTICS, AND AUDIT
COMMITTEE ON TUNNELING POLICY WITH TAX
AVOIDANCE AS CONTROL VARIABLE

GCG, controlling shareholder,tunneling, tax avoidance

The aim of this research is to understand the affect of controlling shareholder,
independent commissioner, board of commissioner characteristics, audit committee
on tunneling policy with tax avoidance as control variable. The population and
sample of the research is manufacture company of consumption good in industry
sector which is registered in BEI in 2018 – 2020. The sample used stratified purposive
sampling with 42 manufacture companies. Data analysis in this research used logistic
regression analysis which is analyzed using SPSS 25. The result of coefficient
determination test (Nagelkerke’s R Square) showed the value 35.2% and Goodness of
Fit Test (Hosmer and Lemeshow Test) value showed 0.082. The result of logistic
regression before putting control variable proved that controlling shareholder and
commissioner characteristics affected positively significant, independent
commissioner negatively significant, but audit committee proved unaffected on
tunneling. The result of logistic regression after putting control variable of tax
avoidance showed that controlling shareholder and commissioner characteristics
variable were able to increase the significant affect on tunneling, but audit committee
showed unaffected to tunneling and significant value decreased. However,
independent commissioner did not change its signification.

Titik Dwiyani, Purnomo, Poniman

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2022

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