Firham, Farahdilla (2025) Pengaruh Prudence, Kepemilikan Manajerial, Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia (bei). Other thesis, Universitas Islam Riau.

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Abstract

This research aims to test and analyze the influence of the variables accounting prudence, managerial ownership, size of the board of commissioners on tax avoidance in infrastructure companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population in this study was 69 infrastructure companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research sample was selected using a purposive sampling technique to obtain 15 companies that met the research criteria during the 2021-2023 time period. Data analysis uses multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the prudence variable significantly influences tax avoidance in the negative coefficient direction and the size of the board of commissioners shows that significantly in the positive coefficient direction it influences tax avoidance. The managerial ownership variable does not have a significant effect on tax avoidance. Simultaneously, the variables prudence, managerial ownership, and the size of the board of commissioners have a significant effect on tax avoidance.

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