Indonesia Conference Directory

This research aims to know the influence of the size of the company, sales growth, and the independent Commissioner to tax avoidance by the quality audit as a moderating variable. The population of this research is the property and real estate companies listed in the Indonesia stock exchange in 2014-2017. This research used a purposive sampling method and has 26 companies as the samples. The Data used a multiple linear regression and descriptive analysis. The results showed that the companys size and sales growth partially effect significantly to tax avoidance. Partially independent Commissioners has no significant effect to tax avoidance. The audit quality moderate the influence of sales growth to tax avoidance. On the other hand, it can not moderate the influence of companys size and the independent commissioner to tax avoidance. Based on these results, the suggestions for further researchers is expected to use different other proxy to measure the independent commissioner, for example, the intensity of the presence of the independent commissioners in the meeting of the Board of Commissioners.