scholarly journals The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance

2021 ◽  
Vol 18 (1) ◽  
pp. 42
Author(s):  
Yuliana - Gunawan ◽  
Yunita - Christy ◽  
Se Tin - Se Tin ◽  
Livia - Jonathan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Economic Value ◽  
Tax Avoidance ◽  
Mining Companies ◽  
Linear Regression Technique ◽  
The Government

ABSTRACT  This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board of commissioners and audit quality have an effect on tax avoidance, however the audit committee has no partial effect on tax avoidance. Simultaneously the independent board of commissioners, audit committee and audir quality have an effect on tax avoidance. This study is expected to provide benefits for the government, companies and for future researchers.Keywords                    : Independent Board of Commissioners; Audit Committee; Audit                                        Quality;Tax AvoidanceCorrespondence to        : [email protected] ABSTRAK  Studi ini bertujuan untuk memverifikasi dan menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak. Pengambilan contoh dalam penelitian ini adalah perusahaan yang bergerak dibidang pengambilan sumber daya alam/pertambangan yang listing di Bursa Efek Indonesia periode 2017-2019. Peneliti tertarik melakukan penelitian ini karena sektor pertambangan memberikan nilai ekonomi yang tinggi bagi negara namun kontribusi pajak dari sektor tersebut masih minim. Teknik penguraian data yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 20.0. Hasil dari studi ini menunjukkan bahwa secara parsial Dewan Komisaris Independen dan Kualitas Auditr berpengaruh terhadap Penghindaran Pajak, sedangkan Komite Audit tidak berpengaruh terhadap Penghindaran Pajak. Secara simultan Dewan Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh terhadap Penghindaran Pajak. Studi ini diharapkan dapat memberikan kontribusi bagi perusahaan dan peneliti selanjutnya.Kata kunci                  : Dewan Komisaris Independen; Komite Audit; Kualitas Audit;   Penghindaran Pajak

scholarly journals Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak

Akuntabilitas ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 101-112
Author(s):  
Suwandi Suwandi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connections ◽  
Manufacturing Companies ◽  
The Law ◽  
The Government

The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2015-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 97-109
Author(s):  
Nensi Yuniarti ◽  
Elvis Nopriyanti Sherly ◽  
Dewi Nopita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis

 This study aims to examine (1) Institutional ownership Against Tax Avoidance and (2) Independent Board of Commissioners Against Tax Avoidance in LQ-45 companies registered in Indonesia Stock Exchange (IDX). This research is quantitative research. The population in this study were all LQ-45 companies listed on the Stock Exchange in 2015-2017. While the sample of this study was determined by purposive sampling method to obtain 29 sample companies. The type of data used is secondary data obtained from www.idx.co.id and sample company websites. The analytical method used is multiple linear regression analysis. Based on the results of multiple linear regression analysis with a significance level of 5%, the results of the study concluded: institutional ownership and independent board of commissioners proved to have a significant effect on tax avoidance. The results of this study, it is suggested to add other variables that are thought to influence tax avoidance such as: audit quality, audit committee, management compensation, and managerial ownership.

scholarly journals Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance

2019 ◽  
Vol 15 (2) ◽  
pp. 204-220
Author(s):  
Retno Pujilestari ◽  
Mustika Winedar
Keyword(s):  
Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Research Data ◽  
Audit Committees ◽  
Company Size ◽  
Mining Companies

This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.

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 ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE

EkoPreneur ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 245
Author(s):  
Avita Nia Ningsih ◽  
Wiwit Irawati ◽  
Harry Barli ◽  
Angga Hidayat
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Accounting Conservatism ◽  
Fixed Asset ◽  
Independent Variables ◽  
Mining Companies ◽  
Fixed Assets

This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.

scholarly journals Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela

2020 ◽  
Vol 30 (4) ◽  
pp. 861
Author(s):  
Hanny Purnomo ◽  
Yustrida Bernawati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Internal Audit ◽  
Sampling Technique ◽  
Voluntary Disclosures ◽  
Purposive Sampling

The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.

scholarly journals Tax Avoidance: Good Corporate Governance

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 152-163
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Corporate Governance ◽  
Tax Evasion ◽  
Audit Committee ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Mining Companies ◽  
Good Corporate Governance ◽  
The Government

Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.

scholarly journals Pimpinan yang Memiliki Koneksi Politik Memperkuat Kinerja Profitabilitas terhadap Penghindaran Pajak

2020 ◽  
Vol 3 (1) ◽  
pp. 17
Author(s):  
Yuli Fitiasari ◽  
Suwandi Suwandi Suwandi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Political Connections ◽  
Manufacturing Companies ◽  
The Law ◽  
The Government

The purpose of this study is to examine the effect of profitability performance and interaction of political connections with profitability performance on tax avoidance. The sample in this study were all manufacturing companies in the Indonesia Stock Exchange (IDX). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 63 companies. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that profitability performance has a significant effect on tax avoidance, while the interaction of political connections with profitability performance has a significant effect on tax avoidance. Tax avoidance is an effort to alleviate the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is not desired by the government because it reduces state revenues. Political connections that are built by the company will increase the likelihood of companies being involved in tax avoidance activities. Profitability performance is the central key for management who has proximity to officials in making projections that are possible in tax avoidance.

scholarly journals MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 193
Author(s):  
Yudhanta Sambharakreshna ◽  
Nurul Kompyurini
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Analysis Method

<p>This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency of<br />company doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until<br />2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,<br />multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives and<br />profitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the tax<br />avoidance.</p>

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY

2020 ◽  
Vol 7 (1) ◽  
pp. 25
Author(s):  
Radian Atho' Al-Faruqi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Future Research ◽  
Independent Variables ◽  
Mining Companies

The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.

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