THE EFFECT OF TAX AMNESTY ON TAX AVOIDANCE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE

This study aims to examine the effect of tax amnesty program on tax avoidance with corporate governance proxied by independent board of commissioners, board of directors, and institutional ownership as moderating variables. This type of research uses quantitative methods. Using secondary data from www.idx.co.ic and related company websites. The sampling technique used purposive sampling method based on predetermined criteria, obtained 65 data samples from 13 samples of property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2021. Based on the results of this study, it shows that the tax amnesty variable has a positive effect on tax avoidance and the independent board of commissioners, the board of directors and institutional ownership cannot moderate the tax amnesty relationship on tax avoidance.