Abstract
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.
Highlights
This study aims to examine the effect of Executive Character, Company Size, Audit Quality, and Audit Committee on Tax Avoidance
By taking samples of mining companies that are active and listed on the Indonesia Stock Exchange for the period of 2012 to 2016 selected by purposive sampling technique, the research data collected through documentation techniques are then analyzed by multiple linear regression and the results show that Executive Character, Company Size, Quality Audit, and the Audit Committee simultaneously have a significant effect on Tax Avoidance
“Pengaruh dari proporsi komisaris independen, komite audit, preferansi risiko neksekutif, dan ukuran perusahaan pada penghindaran pajak perusahaan manufaktur”
Summary
Penanaman Modal Asing (PMA) di Indonesia yang tidak membayar pajak selama 10 tahun terakhir dengan alasan perusahaan-perusahaan tersebut mengalami kerugian. Beberapa penelitian terdahulu menuliskan bahwa karakter eksekutif, ukuran perusahaan, kualitas audit dan komite audit berpengaruh terhadap praktek penghindaran pajak oleh perusahaan. Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance Retno Pujilestari Mustika Winedar Universitas Diponegoro penelitian yang dilakukan Dyreng et al. Proksi dari corporate governance yang digunakan dalam penelitian ini adalah kualitas audit dan komite audit. Namun penelitian yang dilakukan oleh Kurniasih dan Sari (2013) menunjukkan bahwa komite audit tidak memiliki pengaruh yang signifikan terhadap tax avoidance. Variabel yang ingin dikaji ulang oleh peneliti terkait tax avoidance adalah karakter eksekutif, ukuran perusahaan, kualitas audit, dan komite audit pada perusahaan pertambangan. Permasalahan yang hendak dijawab oleh peneliti yaitu apakah karakter eksekutif, ukuran perusahaan, kualitas audit, dan komite audit berpengaruh signifikan terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia 2013-2017
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