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The Role of Auditor Characteristics on Tax Avoidance Hendi, Hendi; Sherly, Sherly
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8098

Abstract

Abstract Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile, tax avoidance behavior is determined from a comparison of the effective tax rate (ETR). Design/methodology/approach - The secondary data analysis on this study applies a panel data regression method to analyze data from companies listed on the Indonesia Stock Exchange between 2018 and 2022. Findings - The findings indicate that audit tenure has a significant negative effect on tax avoidance. Meanwhile, auditor industry specialization, audit opinion, and audit fees do not have a significant effect on tax avoidance. Research limitations/implications - The results of this study contribute to the role of auditor characteristics on tax avoidance practices. Keywords: Auditor Characteristics, Audit Fee, and Tax Avoidance
Co-Authors Angelia, Jesslyn Angelica, Jecelyn Angelina, Claudia Aprilia, Vira Apriliana, Sarah Ari Beni Santoso Armando, Rio Auliyawati, Azizah Awang Harsa Kridalaksana Budi Harsono Budi, Tri Mulya Budiman, Ferderiko Chairika, Saltycia Cholifah, Miftahul Dedy Cahyadi, Dedy Djabu, Risno Djufri, S. Umar Duha, Sang Putra Immanuel Edy Thamrin, Edy Eko Suprapto, Eko Fathia, Yenny Gulo, Hisikia Gulo, Marniwati Gulo, Reni Gulo, Ribala Erni Gulo, Syutriska Gulo, Syutriska Kardia Halim, Joice Halim, Sugianto Handoko Karjantoro Handoko, Yusuf Slamet Harefa, Yaaro Hia, Herniwati Hia, Lurusman Jaya Hia, Marsha Indah Fitri Astuti, Indah Fitri Jenifer, Jenifer Jessyca, Jessyca Jihole, Deswita Joanne, Joanne Juliawati, Fransiska Karim, Ikawati Kasmiati Kasmiati Kellyn, Kellyn Keni Keni Kitty, Kitty Krisyadi, Robby Lawolo, Aprianus Lisniati, Septi M, Iskandar A Mangkona, Akbar Anas Marlianus, David Marpaung, Nona Beta Mawadah, Nanda Medawati, Rina Meilisa, Jennifer Ming, Ming Muhammad Ramadhani Kesuma Muhammad Win Afgani Munadian, Munadian Murti, Imelda Nagoya, Rocky Nasution, Finalesvita Br. Ningsih, Ika Putri Wahyu Novi Novi Nugroho, Johan panikkai, sumarni Prialita, Arianti Purba, Tiurniari Puspitaloka, Shinta Putri Dwi Novrina Rezario Febrianta Chandra Ruslan Dalimunthe Rustam, Triana Ananda Salindeho, Geralda Aprillia Santosa, Monica sapatandekan, Imel Yovita Sari Dewi Septyan, Layliecha Nurmei Seriwati, Dewi sherly sherly Silvana, Versia Siroj, Rusdi Abdullah Sugianto Sugianto Supriyanto Supriyanto Susanti Susanti Susanti, She Lee Tifani, Tifani Tulus, Jekson Vanisa Meifari waruwu, damica23 Wasliman, Eva Dianawati Wibowo, Petrus Haryanto Widaryo, Chandika Mahendra Yoseptry, Ricky Yudiaka, Deki Zai, Gunawan Christianto Zebua, Boyman Aspirasi