Indonesia Conference Directory

This study aims to examine the effect of Institutional Ownership on Tax Avoidance, the effect of Audit Quality on Tax Avoidance and the effect of the Audit Committee on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study uses a quantitative descriptive approach, which was measured using panel data regression methods with Eviews 10. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. Samples were determined by purposive sampling method, with a total sample of 46 manufacturing company. So the total observation in this study was 138 observations. The data used in this research is secondary data. The technique of collecting data uses the documentation method through the official IDX website: www.idx.co.id. The results of the study prove that Institutional Ownership and Audit Quality have no effect to Tax Avoidance in manufacturing companies that listed in The Indonesia Stock Exchange (IDX) from 2015 to 2017. and the Audit Committee is negatively related to Tax Avoidance in manufacturing companies listed on the Stock Exchange 2015-2017.