The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable

Document Type : Original Article

Authors

1 University of Islam Negeri K.H. Abdurrahman Wahid, Pekalongan, Indonesia

2 Department of Accounting, Islamic University of Indonesia, Yogyakarta, Indonesia

Abstract

The purpose of this study is to determine the effect of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderation variable. This research belongs to the type of quantitative research. The data collection method in this study is by collecting financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for 2017-2021. Sampling technique with the purposive sampling method. The number of samples in this study was 100 sample data from 20 companies. The data analysis method used was multiple linear regression analysis and moderated regression analysis. The results of this study showed that audit committee variables did not have a significant effect on tax avoidance; Independent commissioner variables had a significant effect on tax avoidance; Audit quality variables had a significant effect on tax avoidance; Also company size variables were not able to moderate the influence audit committee on tax avoidance; Company size variables able to moderate the effect of audit committee on tax avoidance; Finally, company size variables unable to moderate the effect of audit quality on tax avoidance.

Keywords

Main Subjects

References

Ginting, S. (2016). The Effect of Corporate Governance and Fiscal Loss Compensation on Tax Avoidance with Company Size as a Moderating Variable. Journal of Microskil Economic Wira, 6(2), 165–176.
Gunawan, RMB. (2021). GRC (Good Governance, Risk Management, And Compliance). Depok: PT RajaGrafindo Persada.
Hanifah, IN. (2021). Corporate Governance and Liquidity Against Tax Aviodance: Company Size as a Moderating Variable. Journal of Accounting Literacy, 4, 1–14.
Nuraeni. (2019). The Influence of Institutional Ownership, Independent Commissioners, Audit Committee, Audit Quality, Company Size and Leverage on Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2015. Thesis, Pancasakti University. Tegal.
Oktaviana, D., & Kholis, N. (2021). Corporate Governance and Profitability Against Tax Avoidance. How Does It Affect? Journal of Business and Accounting, 23(2), 217–228.
Pratiwi, GLA. (2020). The Effect of Institutional Ownership, Independent Commissioners, Audit Quality, and Audit Committees on Tax Avoidance Practices. Thesis, Sanata Dharma University. Yogyakarta.
Pratomo, D., & Rana, A.A. (2021). The Effect of Institutional Ownership, Independent Commissioners and Audit Committees on Tax Avoidance. Journal of Accounting, 8(1), 91–103.
Purba, R.B., & Umar, H. (2021). Audit Quality & Corruption Detection. Medang: CV Merdeka Kreasi Group.
Sarra, HD. (2017). The Influence of Accounting Conservatism, Audit Committee and Independent Board of Commissioners on Tax Avoidance (Empirical Study of the Chemical and Metal Industries on the Indonesian Stock Exchange Period 2010-2014). Competitive Journal of Accounting and Finance, 1(1), 63–86.
Siswanto, E. (2014). Good University Governance: Principles and Implementation in Collecting Opinions. Malang: Mount Samudra.
Sugiyono. (2008). Quantitative Qualitative Research Methods and R&D. Bandung: CV Alfabeta.
Sulistyanto, S. (2018). Profit Management. Jakarta: PT Grasindo.
Widiiswa, RAN., & Baskoro, R. (2020). Good Corporate Governance and Tax Avoidance in Multinational Companies in Moderation of Increasing Tax Audit Coverage Ratio. Journal of Indonesian Taxation Scientific Studies, 2(1), 57–75.
Yahya, A., Permatasari, M.D., Hidayat, T., & Fahruroji, M. (2021). Tax Avoidance: Good Corporate Governance and Audit Quality. Pelita Ilmu Journal, 15(02), 95–105.
Zain, M. (2008). Tax Management (3rd ed.). Jakarta: Salemba Empat.
New Applied Studies in Management, Economics & Accounting
Volume 6, Issue 4
December 2023
Pages 61-70

Files

History

  • Receive Date: 23 June 2023
  • Revise Date: 12 July 2023
  • Accept Date: 10 August 2023

Share

How to cite

Statistics