This study aims to: 1) analyze the effect of profitability (ROA) on tax avoidance in
manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019; 2)
analyze the effect of family ownership on tax avoidance in manufacturing
companies listed on the Indonesia Stock Exchange in 2015-2019; 3) analyze the
influence of independent commissioners on tax avoidance in manufacturing
companies listed on the Indonesia Stock Exchange in 2015-2019. This type of
research uses quantitative methods with data collection techniques for
documentation of annual reports issued by manufacturing companies from 2015-
2019. The results of this study indicate that: 1) Profitability (X1) partially has no
effect on tax evasion. The results of this study indicate that the higher the company's
profitability, the less impact on tax evasion; 2) Family ownership variable (X2)
partially has a significant effect on tax evasion. The results of this study indicate
that companies with a large percentage of family ownership have a tendency to
avoid taxes; 3) Independent Commissioner (X3) partially has influence on tax
evasion. This indicates that an independent commissioner can be one of the causes
of a company's tax evasion; 4) Profitability (X1), family ownership (X2) and
Independent Commissioner (X3) simultaneously affect tax evasion.