Tax Avoidance in Property, Real Estate, and Building Companies: The Impact of Independent Commissioner, Liquidity, and Profitability

Abstract

This study will examine the effects of independent commissioners, liquidity, and profitability on tax avoidance in property, real estate, and building companies listed on the Indonesia Stock Exchange from 2019 to 2021. Twelve businesses satisfied the criteria for the sample chosen for this study, which used deliberate sampling to choose the participants. The secondary data is examined using multiple linear regression. The results of the study show that independent commissioners, profitability, and liquidity have no substantial good or negative effects on tax avoidance, respectively.