Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) https://ejournal.stiesia.ac.id/jiaku <p><strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong>, with registered number online ISSN <a title="eISSN" href="https://issn.brin.go.id/terbit/detail/20220713381020107" target="_blank" rel="noopener">2963-671X</a> is open access, peer-reviewed journal whose objective is to publish original research papers related to the <strong>Indonesian accounting dan finance issues</strong>. JIAKu is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, dan public societies. <strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong> is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research).</p> <p><strong>Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)</strong> invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.</p> Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya en-US Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2963-671X PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK https://ejournal.stiesia.ac.id/jiaku/article/view/6245 <p>The aim of this research is to obtain empirical evidence regarding the influence of managerial ownership, institutional ownership, board of directors, independent board of commissioners, audit committee, company size, company age, leverage and profitability on tax avoidance. This research is expected to provide insight, knowledge and references regarding factors affecting tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange as well as a guideline for testing that will be carried out in future research. This research is expected to provide information and insight to investors as a basis for making investment decisions related to variables that affect tax avoidance in manufacturing companies. The population that is the focus of this research includes 83 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. In this research, the sample used was 249 data. The sampling technique uses a purposive sampling method. The hypothesis was tested using the multiple regression method. The empirical results of this research show that the audit committee, leverage and profitability have an influence on tax avoidance. Apart from that, other variables such as managerial ownership, institutional ownership, board of directors, independent board of commissioners, company size and company age have no influence on tax avoidance.</p> Alma Lalita Deasy Ariyanti Rahayuningsih Copyright (c) 2024 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2024-01-26 2024-01-26 3 1 1 14 10.24034/jiaku.v3i1.6245