The Influence of Audit Quality, Managerial Ownership, Institutional Ownership, and BOPO on Tax Avoidance in Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange

Ratu Agung Istri Mahalinni Sukma Agung; Sriwati Sriwati

doi:10.63922/ijebir.v5i06.6762

Ratu Agung Istri Mahalinni Sukma Agung Universitas Tarumanagara
Sriwati Sriwati Universitas Tarumanagara

DOI: https://doi.org/10.63922/ijebir.v5i06.6762

Keywords: audit quality, managerial ownership, institutional ownership, BOPO, tax avoidance

Abstract

This study aims to obtain empirical evidence regarding the impact of audit quality, managerial ownership, institutional ownership, and the BOPO ratio on tax avoidance among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, resulting in a dataset of 36 observations; the data were analyzed using IBM SPSS Statistics version 29. The results indicate that audit quality, managerial ownership, institutional ownership, and the BOPO ratio have a positive and significant effect on tax avoidance. These findings confirm that audit quality, managerial ownership, institutional ownership, and the BOPO ratio are factors that drive tax avoidance practices.

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