Chinese Business Review, Oct. 2017, Vol. 16, No. 10, 510-517 doi: 10.17265/1537-1506/2017.10.005 Factors That Influence Tax Avoidance in Indonesia Stock Exchange Yuniarwati, I Cenik Ardana, Sofia Prima Dewi, Caroline Lin Tarumanagara University, Jakarta, Indonesia The purpose of this study was to obtain empirical evidence about the influence of the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size against the tax avoidance. This study used a sample of one hundred and fifty three samples. These results indicate that profitability has an influence on tax avoidance while the proportion of independent commissioners, audit committee, audit quality, and firm size have no influence on tax avoidance. Keywords: tax avoidance, the proportion of independent commissioners, audit committee, audit quality, profitability, firm size Introduction Tax is one of the driving forces of the Indonesian economy. It can be seen on the large tax revenues of Rp 1,546.7 trillion targeted by the government to finance the 2016 state budget from total state revenues of Rp 1,822.5 trillion (www.kemenkeu.go.id). This budget will be used to help build infrastructure and finance the administration. Receipts derived from taxes will be used by the government in providing public facilities and infrastructure that can not be provided by the private sector. Implementation of tax collection organized by the government does not always get a positive response from the community, especially the company. This is evident from the amount of tax ratio achieved by the state. The amount of tax ratio set at the beginning of 2016 amounted to 13.11 percent and decreased to 12.86 percent against Gross Domestic Product. Indonesia’s tax ratio is still far behind other developing countries. Such a low tax ratio means that government revenue derived from tax revenues is still low (www.cnnindonesia.com). One of the factors that can affect the tax ratio is tax evasion activity performed by the taxpayer. Many companies are racing to shrink tax payments. For a company, taxes as a cost can affect earnings and will affect the rate of return on investment. The company will endeavor to manage the amount of its tax payment to the lowest level because it will lower after-tax profit, rate of return, and cash flow. Conflict of interests between companies and governments is what causes the company tends to seek various ways to minimize the amount of tax payments both legally and illegally. The act of minimizing the amount of tax Yuniarwati, SE, MM, Ak, CA, BKP, Faculty of Economics, Tarumanagara University, Jakarta, Indonesia. I Cenik Ardana, Drs, MM, Ak, CA, Faculty of Economics, Tarumanagara University, Jakarta, Indonesia. Sofia Prima Dewi, SE, M.Si, Ak, CA, Faculty of Economics, Tarumanagara University, Jakarta, Indonesia. Caroline Lin, SE, Faculty of Economics, Tarumanagara University, Jakarta, Indonesia. Correspondence concerning this article should be addressed to Yuniarwati, Faculty of Economics, Tarumanagara University, Jl. Tanjung Duren Utara No. 1, Jakarta Barat 11470, Indonesia. DAVID PUBLISHING D