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This study aims to evaluate in tax avoidance occurs during implementation of tax amnesty that has been applied by Indonesian government. Good corporate governance and good company performance are important factors in testing tax avoidance behavior. This study was conducted on 118 public companies in Indonesia. Data analysis used multiple linear regression and to test differences before and after tax amnesty using paired samples t-test. The result showed that only a sufficient proportion of independent board of directors, as a component of governance can reduce tax avoidance behavior. Improving financial performance can reduce tax avoidance behavior. In conlussion, the result also showed no differences in tax avoidance behavior before and after the application of tax amnesty.

 

 

institutional leadership, proportion of independent board of directors, audit committee, audit quality, profitability, leverage, tax avoidance behavior, tax amnesty.