Pengaruh Independensi Direktur, Direktur Wanita, dan Thin Capitalization Terhadap Penghindaran Pajak

This study aims to examine and analyze the effect of independent directors, female  directors,  thin  capitalization  on tax  avoidance.  This  research  design  is quantitative  with hypothesis. The object of this research  is non-financial  sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The data analysis  technique  is multiple  linear regression.  Independent  directors  by looking at the proportion  of the number of independent  directors  from the total members of the board,  with the results of independent  directors giving negative results on tax avoidance. Female directors also looked at the number of female directors from the total board members, with the result that female directors had a positive influence on tax avoidance. Thin capitalization as measured by Maximum Amount Debt (MAD),  with the result of thin capitalization has no effect  on tax evasion. Tax avoidance is measured using the Tax Gap Book (BTG).