scholarly journals Audit committee characteristics and tax avoidance: Evidence from an emerging economy

2022 ◽  
Vol 10 (1) ◽  
Author(s):  
Van Cuong Dang ◽  
Quang Khai Nguyen
Keyword(s):  
Audit Committee ◽  
Tax Avoidance ◽  
Emerging Economy

scholarly journals Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives

2020 ◽  
Vol 1 (2) ◽  
pp. 076-089
Author(s):  
Tjahjani Murdijaningsih ◽  
Maratus Solihah ◽  
Krisnhoe Sukma Danuta
Keyword(s):  
Audit Committee ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Significant Decline ◽  
Audit Committees ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Return On Assets ◽  
Mining Companies ◽  
State Revenue

Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.

scholarly journals Faktor-Faktor yang Mempengaruhi Tax Avoidance

2020 ◽  
Vol 20 (1) ◽  
pp. 131
Author(s):  
Anis Susilowati ◽  
Riana Rahmawati Dewi ◽  
Anita Wijayanti
Keyword(s):  
Cash Flow ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Audit Committees ◽  
Company Size ◽  
Sales Growth ◽  
Sample Data ◽  
Analytical Tools ◽  
Research Show

The research aims to determine the influence of company size, leverage, profitability, sales growth, audit committee, and cash flow operations against tax avoidance. Dependent variables in this study are tax avoidance while the independent variables used in this research are company size, leverage, profitability and audit committees. This research is focused on the LQ45 company listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The selection of samples in this study used the purposive sampling method, thus obtained a sample of 51 sample data from the LQ45 company population listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The analytical tools used in this study are multiple linear regression analyses. The results of this research show that the variable cash flow operations affect the tax avoidance, while the company size variables, leverage, profitability, sales growth and audit committees do not affect the tax avoidance.

scholarly journals PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

2019 ◽  
Vol 3 (01) ◽  
pp. 9-20
Author(s):  
Fabia Tiala ◽  
Ratnawati Ratnawati ◽  
M.Taufiq Noor Rokhman
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Regression Methods ◽  
Dependent Variables

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy

2015 ◽  
Vol 11 (2) ◽  
pp. 138-147 ◽  
Author(s):  
Ibrahim Aramide Salihu ◽  
Hairul Azlan Annuar ◽  
Siti Normala Sheikh Obid
Keyword(s):  
Tax Avoidance ◽  
Emerging Economy ◽  
Corporate Tax ◽  
Foreign Investors

Tax avoidance, financial experts on the audit committee, and business strategy

2018 ◽  
Vol 45 (9-10) ◽  
pp. 1293-1321 ◽  
Author(s):  
Pei-Hui Hsu ◽  
Jared A. Moore ◽  
Donald O. Neubaum
Keyword(s):  
Business Strategy ◽  
Audit Committee ◽  
Tax Avoidance

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

scholarly journals PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, CAPITAL INTENSITY DAN CORPORATE RISKTERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Basuki Basuki
Keyword(s):  
Tax Evasion ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate

Things that need to be done in order to prove independentcommissioners, audit committee, capital intensity and corporate risk ontax avoidance in companies engaged in Indonesia Stock Exchange(IDX). In this study, tax avoidance uses the Cash Effective Tax Rate(CETR) proxy. The research period is 4 years, ie during 2013-2016. Thestudy population covers all manufacturing companies of the industrialsector of goods in the period 2013-2016ALAH 148 companies. Thesampling technique used purposive sampling technique. Based on thecriteria set in the sample of 84 corporate data. Types of data which aresecondary data obtained from the Indonesia Stock Exchange website.The process of data analysis that is panel analysis of regression data.The results showed that independent commissioners and capital intensitydid not have a significant effect, while audit committee and corporaterisk had a significant effect on tax evasion.

scholarly journals Pengaruh Corporate Gorvenance Islam terhadap Tax Avoidance

2019 ◽  
Vol 6 (2) ◽  
pp. 69
Author(s):  
Yusvita Nena Arinta
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Committee ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Committee Meeting ◽  
Good Corporate Governance ◽  
Full Effect ◽  
Tax Gap

The purpose of the study was to investigate the effect of  Islamic corporate governance on <em>tax avoidance</em> of sharia banking in Indonesia. The data that used in this study is scendary data derived from annual financial statements and good corporate governance report of sharia banking in Indonesia during 2013-2017 period. The number of sharia banking that became sample in this study were 8 banks so there 55 research samples. The metohod of analysis that use is multiple regression analysis. The results of this study show that the elements of corporate governance that consist of  the board of commissioners, the board of commissioner meeting, the board of sharia, the board of sharia meeting, audit committee, meeting of audit comitte significantly influence the activity of tax avoidance as measured using proxy book tax gap. Other results show that the tax avoidance activity as measured with proxy book tax gap are not affected significantly by the board of commissioner meeting. Limitation of this study is use corporate governance’s proxy separately, so it can’t capture the full effect of corporate governane.

scholarly journals Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance

Akuntabilitas ◽  
2021 ◽  
Vol 14 (2) ◽  
pp. 169-186
Author(s):  
Kenny Ardillah ◽  
Agus Prasetyo C
Keyword(s):  
Executive Compensation ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Assessment Practice ◽  
Mining Companies ◽  
Analysis Technique ◽  
The Impact

Tax avoidance turns into become most part satisfactory tax assessment practice, despite the fact that the practice isn’t in opposition to the law that can’t be acknowledged , should be forestalled, and gone against. This study expect to inform the impact of executive compensation, executive character, audit committee and audit quality on tax avoidance of mining companies listed on the Indonesia Stock Exchange. The sample selection method in this study uses purposive sampling. The sample of this study is mining companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression. The results of this study proved that executive character has positive effect on tax avoidance and executive compensation, audit committee, and audit quality have no effect on tax avoidance. This research is required to be the reason for decision making by the management to not to rehearse tax avoidance and make thought for investor to not settle on speculation choices dependently on the evaluation of corporate governance perspectives that don’t influence the organization in carrying out tax avoidance practice.How to Cite:Ardillah, K., & Prasetyo C, A. (2021). Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 169-186.

scholarly journals Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance

2020 ◽  
Vol 11 (1) ◽  
pp. 54-54
Author(s):  
Mayang Sekar Pembayun Khamisan ◽  
Silvy Christina ◽  
Silvy Christina
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Tax Loss

One of the biggest state's income is tax. In Indonesia, almost all activities carried out by the public are taxable, for example; grocery for daily activities, electronic equipment purchased, and employee income tax. Taxes have a very important role on state revenue because of taxes were main sources in contributing funds used to finance government spending and national development, but for the tax company is a burden that reduces the company's net profit, so the company will try to reduce the tax burden. To control the amount of tax payments is through tax avoidance, known as tax avoidance which is part of tax planning. Therefore this study aims to determine the effect of financial distress, loss compensation, institutional ownership, managerial ownership, audit committee, audit quality, company size, and return on assets to tax avoidance actions. The companies used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2016-2018. The number of research samples used were 162 data. The method of sampling used purposive sampling and this research used multiple regression analysis to test the hypothesis. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. Suggestions for further research to extend the study period of more than 3 years. In addition, it is hoped that further researchers can replace or add other independent variables such as sales growth. Keywords: Financial Distress, Tax Loss Carried Forward, Corporate Governance, Tax Avoidancae

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