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Research this aiming for knowing the influence of the competence of the audit committee and auditor of the Big 5 Public Accountants Office on tax avoidance. Research conducted using a quantitative approach with data analysis using multiple linear regression. The research sample used by manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Results research shows that the competence of the audit committee has no effect on corporate tax avoidance. Similarly, the auditors of the Big 5 Public Accounting Firm also have no influence on corporate tax avoidance.

EFFECT OF COMPETENCE OF THE AUDIT COMMITTEE AND AUDITORS OF THE BIG FIVE PUBLIC ACCOUNTING FIRM ON TAX AVOIDANCE