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Hendi, Hendi
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Journal : Jurnal Akuntansi

 1 
The impact of audit committee and audit partner tenure on tax avoidance in banking Dewi, Sari; Halim, Joice; Supriyanto, Supriyanto; Karjantoro, Handoko; Hendi, Hendi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art7

Abstract

The objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgments of tax avoidance, such as return on assets, leverage, and firm size, on the relationship between audit committees and auditors as control variables. Using a quantitative approach, we focus on banking sector companies in Indonesia from 2018 to 2022. The results of this study show that audit partner tenure significantly affects tax avoidance, whereas audit quality does not have a notable influence. This study also shows that audit quality needs to be improved as a control mechanism to mitigate tax avoidance practices, particularly in the banking sector. Furthermore, audit partner tenure demonstrates a significant impact on tax avoidance. This study's theoretical and policy implications encourage company management to consider the potential long-term risks associated with extended audit partner tenure in the market.
Co-Authors Angelia, Jesslyn Angelica, Jecelyn Angelina, Claudia Apriliana, Sarah Ari Beni Santoso Armando, Rio Awang Harsa Kridalaksana Budi, Tri Mulya Chairika, Saltycia Chandra, Rezario Febrianta 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 Liesar, Tjenny Lisniati, Septi M, Iskandar A Marlianus, David Marpaung, Nona Beta Medawati, Rina Meilisa, Jennifer Ming, Ming Muhammad Win Afgani Munadian, Munadian Murti, Imelda Nagoya, Rocky Nasution, Finalesvita Br. Ningsih, Ika Putri Wahyu Novi Novi Novrina, Putri Dwi Nugroho, Johan panikkai, sumarni Prialita, Arianti Purba, Tiurniari Puspitaloka, Shinta Ruslan Dalimunthe Rustam, Triana Ananda S Sara S, Kezia Ariesa 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 Triyanti, Magdalena Hananing Tulus, Jekson Vanisa Meifari waruwu, damica23 Wasliman, Eva Dianawati Wibowo, Petrus Haryanto Yoseptry, Ricky Yudiaka, Deki Zai, Gunawan Christianto Zebua, Boyman Aspirasi