EFFECT OF COMPANY RISK, AUDIT QUALITY AND AUDIT COMMITTEE ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE, 2015-2018
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Mar 31, 2020
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Abstract
The purpose of this research is to examine how the influence of company risk, audit quality and audit committee on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.
The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling in this research using purposive sampling method. Data analysis in this research used logistic regression.
The results of this research found that company risk has a significant effect on tax avoidance while audit quality and audit committee have no significant effect on tax avoidance.
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Abdillah, M., & -, N. (2020). EFFECT OF COMPANY RISK, AUDIT QUALITY AND AUDIT COMMITTEE ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE, 2015-2018. Dinamika Ekonomi: Jurnal Ekonomi Dan Bisnis, 13(1), 82-98. Retrieved from https://stienas-ypb.ac.id/jurnal/index.php/jdeb/article/view/243
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Budiman, Judi dan Setiyono. 2012. Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Universitas Islam Sultan Agung.
Cahyani, Nur. 2010. Pengaruh Profesionalisme Pemeriksa Pajak, Kepuasan Kerja, dan Komitmen Organisasi Terhadap Kinerja Karyawan. (online), Vol. 17, No. 1, diakses 2018, hal 10-23.
Chen, S., Chen, X., Cheng, Q., Shevlin, T. 2010. Are Family Firms More Tax Aggressive Than Non-Family Firms?, Journal of Financial Economics. 95, 41-61.
Coles, Jeffrey L., Naveen D. Daniel, Lalitha Naveen. 2004. Managerial Incentives and Risk-Taking, The Accounting Review, J-33.
Damayanti, Fitri dan Tridahus Susanto. 2015. Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Konstitusional, Risiko Perusahaan dan Return on Assets Terhadap Tax Avoidance. Jurnal Bisnis dan Manajemen, Vol.5, No. 2 Oktober 2019, hal 187-206.
Dewi, Ni Nyoman Kristiana dan I Ketut Jati, 2014. Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, dan Dimensi Tata Kelola Perusahaan yang Baik pada Tax Avoidance di Bursa Efek Indonesia, (online), Vol. 6, No. 1, diakses 2019, hal 249-260 (http://www.ojs.unud.ac.id, diakses 2019).
Djohanputro, Bramantyo. 2012. Manajemen Risiko Korporat Terintegrasi. Jakarta: PPM.
Fadhilah, Rahmi. 2014. Pengaruh Corporate Governance Terhadap Tax Avoidance. Artikel Universitas Negeri Padang.
Lewellen, Katharina. 2003. Financing Decisions When Managers Are Risk Averse. Working Paper, Mit Sloan School of Management.
Paligorova, Teodora. 2010. Corporate Risk Taking and Ownership Structure, Bank of Canada Working Paper. 2010-3.
Puspita, Silvia Ratih. 2014. Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, Vol. 3, No. 2. hal 1-13.
Sari, Gusti Maya. 2014. Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Struktur Kepemilikan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012). Jurnal Akuntansi Universitas Negeri Padang, 2 (3).