Will the Audit Committee Affects Tax Aggressiveness?

Zheng, Tingting; Jiang, Wenqing; Zhao, Peng; Jiang, Jia; Wang, Ningruo

doi:10.1007/978-3-319-93351-1_102

Cited by 10 publications

(25 citation statements)

References 21 publications

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“…With a sufficient sizei ofi thei auditi committeei ini ai companyi , it is expected to be able to reduce tax aggressiveness whichi aimsi toi reducei thei taxi burden (Midiastuty et al, 2017). Research result from Zheng et al, (2019), which is in line with Ayem & Supriyadi (2019) shows that the audit committee has an effecti oni taxi aggressivenessi . Basedi oni the explanation above, the second hypothesisi can be formulated, namely: H2: The Audit Committee has an effect on Tax Aggressiveness.…”

Section: Audit Committeesupporting

confidence: 80%

“…Results of this study is in line with the study done by Migang & Dina (2020); Kamul & Riswandari (2021); Yuliani & Prastiwi (2021) which stated that the audit committee had no effect on the level of tax aggressiveness. However, it is not ini linei withi thei researchi results from Ayem & Setyadi (2019); Zheng et al, (2019) which show that audit committee has an effect on tax aggressiveness.…”

Section: The Effect Of the Audit Committee On Tax Aggressivenessmentioning

confidence: 88%

“…Studies by Ayem & Setyadi (2019); Zheng et al, (2019) showed thatI theI auditI committeeI hasI an effectI onI taxI aggressivenessI . TheI more members of theI auditI committeeI , the better the company's supervisory system and the less tax aggressiveness is carried out (Wulandari & Septiari, 2014).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Influence of Corporate Governance, Gender Diversity, CSR on Tax Aggressiveness in Companies Listed on the IDX

Hana

Dewi

Wijayanti

2022

AKSI

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For companies with a high tax burden, the company's profit will decrease. The company will take tax-saving measures, so that the tax paid is small while the profit earned is large. The higher the company's tax savings, the more aggressive the company is towards taxes. The purpose of this study is to examine and analyze the effect of corporate governance (independent commissioners, audit committees, institutional ownership), gender diversity on the board, and corporate social responsibility to tax aggressiveness. The sampling in this study using purposive sampling. The sample companies ini this study amounted to 11 companies that had met the sampling criteria. The data analysis technique used in this research is multiple linear analysis. The results showed that the independent commissioner variables and gender diversity on the board had an effect on tax aggressiveness. Meanwhile, the audit committee, institutional ownership, and corporate social responsibility (CSR) have no effect on tax aggressiveness.

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Section: Audit Committeesupporting

confidence: 80%

Section: The Effect Of the Audit Committee On Tax Aggressivenessmentioning

confidence: 88%

See 1 more Smart Citation

The Influence of Corporate Governance, Gender Diversity, CSR on Tax Aggressiveness in Companies Listed on the IDX

Hana

Dewi

Wijayanti

2022

AKSI

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“…Komite audit juga memiliki tanggung jawab untuk memberikan nasihat kepada dewan komisaris tentang masalah keuangan dan audit (Pratama, 2017). Menurut (Zheng et al, 2019), keterampilan, independensi, dan ukuran komite audit memiliki hubungan negatif atas suatu agresi pajak, beserta komite audit lebih berhasil mencegah penghindaran pajak sebanding dengan jumlah komite. audit.…”

Section: Audit Comiteeunclassified

“…Hasil atas suatu pengujian hipotesis ini dapat dibandingkan dengan penelitian lain, seperti penelitian (Hartono & Nugrahanti, 2014), (Mais & Patminingih, 2017), (Nabila & Daljono, 2013), dan (Setiawati et al, 2019). Beberapa penelitian sebelumnya telah menemukan dampak negatif pada penghindaran pajak, tetapi temuan kami bertentangan dengan temuan (Deslandes et al, 2020), (Lawrence et al, 2000), (Marselawati et al, 2018), (Pratama, 2017), dan (Zheng et al, 2019). Seperti yang ditunjukkan oleh temuan uji-t, tidak ada cukup bukti untuk mendukung H5.…”

Section: IVunclassified

Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Lq45 Di Bursa Efek Indonesia

Yopie

Santo

2023

jesya

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Temuan yang terdapat atas suatu penelitian ini tentunya memiliki suatu tujuan untuk meneliti tentang dampak atas suatu tata kelola perusahaan kepada praktik penghindaran pajak. Temuan yang terdapat atas suatu penelitian ini akan dilaksanakan atas suatu entitas yang cenderung memiliki index pada LQ45 yang terlisting di Bursa Efek Indonesia yang terdapat pada periode 2017-2021. Temuan yang terdapat atas suatu penelitian ini tentunya mempergunakan metode atas suatu analisis regresi panel atas suatu variabel independen yang dapat dipaparkan dari karakter eksekutif, ukuran perusahaan, kepemilikan institusional, proporsi komisaris independen, komite audit, kualitas audit beserta variabel dependen berupa penghindaran pajak. Hasil dari penelitian ini membuktikan terdapat suatu keterkaitan yang bersifat signifikan positif yang berada di antara variabel executive character beserta company size terhadap penghindaran pajak yang dapat dilakukan pengukuran atas suatu effective tax rate. Variabel audit quality dan proportion of BOC terbukti mampu memberi suatu pengaruh yang bersifat negatif yang tentunya mempunyai peranan guna melakukan penurunan atas suatu tindakan yang dilakukan atas suatu penghindaran pajak yang terdapat atas suatu perusahaan. selanjutnya variabel lainnya yang dipaparkan seperti institutional ownership dan audit comitee tentunya tidak akan memperlihatkan mampu memberi suatu dampak yang bersifat signifikan dalam menguatkan ataupun melemahkan tindakan yang dilaksanakan atas suatu penghindaran pajak yang terjadi atas suatu perusahaan.

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The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

Utaminingsih

Kurniasih

Sari

et al. 2022

Cogent Business & Management

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Will the Audit Committee Affects Tax Aggressiveness?

Cited by 10 publications

References 21 publications

The Influence of Corporate Governance, Gender Diversity, CSR on Tax Aggressiveness in Companies Listed on the IDX

The Influence of Corporate Governance, Gender Diversity, CSR on Tax Aggressiveness in Companies Listed on the IDX

Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Lq45 Di Bursa Efek Indonesia

The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

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