The Effect of the Director's Tax Expertise, the Tax Consultant Profession and the Frequency of the Board of Commissioners' Meetings on Tax Avoidance

Abstract

This study aims to determine the effect of the application of the Director's Tax Expertise, the Profession of Tax Consultant and the Frequency of Board Commissioners' Meetings on Tax Avoidance. This study uses a quantitative method, with the data reaching a total of 205 financial reports from 2015 to 2019. The results of this study indicate that the expertise of the director (in the field of taxation, the tax consultant profession and the frequency of board meetings have a significant effect on tax avoidance. The findings of this study are that the use of ex-DGT tax consultants contributes to an increase in the incidence of tax avoidance. This research only uses secondary data where the interpretation of the resulting data is very perceptive.