The purpose of this research is to know and analyze the influence of tax knowledge towards tax avoidance. The sample technique used is a purposive sampling from a method of judgment non-probability sampling and the analysis technique is using the ordinary least square method. The outcome of the research shows a significant influence of tax knowledge towards tax avoidance. A result of negative beta coefficient unstandardized indicates the higher tax knowledge owned by a top manager, the lower and even zero tax avoidance behavior is likely to happen. On the contrary, if the top manager has a lower tax knowledge, then the tendency towards tax avoidance behavior is high. The tax avoidance practice is chosen in order to achieve more profit for the company.

Link: Tax knowledge and tax avoidance: The case of mining companies listed on Indonesia