Corporate Governance's Role in Tax Avoidance: Indonesian Banks Study
Table 2: Sample Criteria
| No. | Criteria | Number |
| 1. | Banking companies listed on the Indonesia Stock Exchange 2015 - 2019 | 61 |
| 2. | Companies that do not have a special relationship | (37) |
| 3. | Banking companies that do not own foreign shares | (7) |
| 5. | Number of safeguards that meet criteria | 17 |
| 6. | Period Observation | 5 Years |
| 7 | Observation | 85 |
| 8. | Outliers | (20) |
| 9 | Sample | 65 |