PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK DENGAN KUALITAS AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Dela Benita Ziliwu, .
Subject
HG Finance
Datestamp
2021-10-11 04:21:20
Abstract :
This study aims to examine how the influence of the characteristics of the audit committee on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange during the period 2016 to 2018. In this study, measuring the characteristics of the audit committee will use the components of the audit committee members according to size, expertise, and tenure. The control variables used are leverage, size, net operating loss, and the moderating variable tested is the quality of the external audit. Determination of the sample using the purposive sampling method, so the research samples of companies listed on the Indonesia Stock Exchange from 2016 to 2018 were 151 companies. In this study, a sample of 113 companies was obtained, with a total of 339 observations corresponding to the variable research criteria. Data analysis techniques use STATA software, and the analysis used is multiple regression analysis at a significant rate used at 10%. Research has shown that there is a positive impact of the audit committee's characteristics on tax avoidance.
This study aims to examine how the influence of the characteristics of the audit committee on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange during the period 2016 to 2018. In this study, measuring the characteristics of the audit committee will use the components of the audit committee members according to size, expertise, and tenure. The control variables used are leverage, size, net operating loss, and the moderating variable tested is the quality of the external audit. Determination of the sample using the purposive sampling method, so the research samples of companies listed on the Indonesia Stock Exchange from 2016 to 2018 were 151 companies. In this study, a sample of 113 companies was obtained, with a total of 339 observations corresponding to the variable research criteria. Data analysis techniques use STATA software, and the analysis used is multiple regression analysis at a significant rate used at 10%. Research has shown that there is a positive impact of the audit committee's characteristics on tax avoidance.
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