This study aims to find empirical evidence about the influence of the
Corporate Governance and Ownership Families Against Tax Avoidance.
The samples in this study using purposive sampling method. And
secondary data used descriptive method. The sample in this study consisted of 50
manufacturing companies. Data analysis technique used is ordinary least squares
(OLS)
Based on these studies show that (1) the background of the audit
committee expertise positive effect on tax evasion, where it has significant value in
the t test amounted to 0.047 <0.05 (2) independent board has no effect on tax
evasion, this is indicated by significant value in the t test amounted to 0.185> 0.05
(3) executive compensation positive effect on tax evasion, where it has significant
value in the t test of 0.009 <0.05 (4) public ownership has no effect on tax
evasion, it is shown by the significant value on the t test of 0.302> 0.05 (5) the
share ownership positively affects tax evasion, where it has significant value in
the t test amounted to 0.011 <0.05 (6) of family ownership has no effect on tax
evasion , where it has significant value in the t test amounted to 0.078> 0.05.
Keywords: Background Skills Audit Committee, Proportion of
Independent Commissioners, Executive Compensation, Public Ownership
Structure, Structure Largest Shareholders, Owners Family, Tax Avoidance.