Pengaruh Komite Audit, Kulitas Audit, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance

Vaya Bunga Puspita, Sartika Wulandari

Abstract


This research aims to examine and analyze the relationship between audit committees, audit quality, firm size, and profitability on tax avoidance. The population used in this study consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. This study employed a sampling method using purposive sampling technique, resulting in a sample size of 117 companies. The data analysis method used in this research is multiple linear regression analysis. The findings of this study indicate that profitability has a significant positive effect on tax avoidance, while audit committees have a significant negative effect on tax avoidance. However, audit quality and firm size do not have a significant effect on tax avoidance.


Keywords


Audit Committees; Audit Quality; Company Size; Profitability; Tax Avoidance

Full Text:

PDF

References


Eksandy, A. (2017). Pengaruh Komisaris Independen, Komite Audit, Dan Kualitas Audit Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 1(1), 1–20. https://doi.org/10.31000/competitive.v1i1.96

Fatimah. (2021). Dampak Penghindaran Pajak Indonesia Diperkirakan Rugi Rp 68,7 Triliun. Pajakku.Com. https://www.pajakku.com/read/5fbf28b52ef363407e21ea80/Dampak-Penghindaran-Pajak-Indonesia-Diperkirakan-Rugi-Rp-687-Triliun

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Dipenogoro.

Haryanti, A. D. (2021). Pengaruh Karakter Eksekutif, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 163–168. https://doi.org/10.47065/ekuitas.v3i2.1106

Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.32670/fairvalue.v5i1.2233

Maretta, D., & Widyastuti, T. (2019). Pengaruh Mekanisme Good Corporate Governance Dan Kualitas Audit Terhadap Tax Avoidance. Jimea-Jurnal Inovasi Manajemen Ekonomi Dan Akuntasi, 1(1), 188–196.

Nugraheni, A. S., & Pratomo, D. (2018). Pengaruh Komite Audit, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Subsektor Otomotif Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). E-Proceeding of Management, 5(2), 2227–2234.

Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349

Purwaningsih, Hajanirina, A., & Pratiwi Simbolon, I. (2020). Perusahaan Manufaktur di Bursa Efek Indonesia: Tax Avoidance Dijelaskan oleh Variabel Proporsi Dewan Komisaris, Ukuran Perusahaan, Profitabilitas dan Leverage. JAAF (Journal of Applied Accounting and Finance), 4(1), 60–74. https://doi.org/10.33021/jaaf.v4i1.1240

Richmadenda, & Pratomo, D. (2018). Pengaruh Audit Tenur, Komite Audit, dan Ukura Perusahaan terhadap Tax Avoidance. E-Proceeding of Management, 5(3), 3342–3349.

Saputra, M. D. R., & Asyik, N. F. (2017). Pengaruh Profitabilitas, Leverage Dan Corporate Governance Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi, 6(8), 1–19. https://doi.org/10.24912/jpa.v3i2.11706

Septariani, D., Johan, R. S., & Widiyarini. (2022). Kualitas Audit, Capital Intensity dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar di BEI Periode 2016 Sampai 2020. Sosio E-Kons, 14(3), 261–273. https://doi.org/10.30998/sosioekons.v14i3.14460

Sidauruk, T. D., & Putri, N. T. P. (2022). Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance. Studi Akuntansi, Keuangan, Dan Manajemen, 2(1), 45–57. https://doi.org/10.35912/sakman.v2i1.1498

Tallo, J. (2021). Tak Capai Target, Penerimaan Negara di 2020 Cuma Rp 1.633,6 Triliun. Liputan6.Com. https://www.liputan6.com/bisnis/read/4450559/tak-capai-target-penerimaan-negara-di-2020-cuma-rp-16336-triliun

Tiala, F., Ratnawati, R., & Rokhman, M. T. N. (2019). Pengaruh Komite Audit, Return on Assets (Roa), Dan Leverage Terhadap Penghindaran Pajak. Jurnal Bisnis Terapan, 3(1), 9–20. https://doi.org/10.24123/jbt.v3i01.1980

Utari, N. K. Y., & Supadmi, N. L. (2017). Pengaruh Corporate Governance, Profitabilitas Dan Koneksi Politik Pada Tax Avoidance. E-Jurnal Akuntansi, 18(3), 2202–2230.

Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal Magister Akuntansi Trisakti, 7(1), 25–40. https://doi.org/10.25105/jmat.v7i1.6315




DOI: http://dx.doi.org/10.33087/jmas.v8i2.1334

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

J-MAS (Jurnal Manajemen dan Sains) Published by Master of Management Program, Faculty of Economics, Batanghari University
Adress: Fakultas Ekonomi, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jmas.unbari@gmail.com


Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.