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Rosida Ibrahim
State Polytechnic of Madiun
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The Influence of Independent Commissioners and Audit Committee on Tax Avoidance Rosida Ibrahim; Nika Esti Rahayu; Asri Primasiwi
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.83

Abstract

This study was conducted in order to empirically test the influence of independent commissioners and audit committee on tax avoidance. The population in this study in all LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The research sample was obtained by the Purposive Sampling method of 23 companies or as many as 69 companies in 5 research periods. The analysis tool used is EViews-12, with technical data analysis in the form of selected modeling tests (fixed effect models), classic assumption tests (normality tests, multicollinearity tests and heteroscedasticity tests), panel data regression analysis, and hypothesis test (T test, F test, and coefficient determination test). In this study Tax Avoidance was measured using Effective Tax Rate (ETR) which is to divide the tax burden with profit before tax. ETR results that are close to number 1 show the more obedient to the company in fulfilling its tax obligations. Independent Commissioner is measured by dividing the number of independent commissioners in the company with the entire number of Board of Commissioners. The Audit Committee is measured by the total number of audit committees in the company. The results showed that independent commissioners had a significant effect on the positive direction on tax avoidance and the audit committee had a significant effect on tax avoidance in a positive direction. Based on the results of the study shows that the independent commissioners and audit committees have functioned well in conducting supervision so that tax avoidance can be minimized.
Early Investment Fraud Detection Training for Mother Community (Empowerment and Family Welfare Mobilization of Banjarejo Village) Qimyatussa’adah Qimyatussa’adah; Rosida Ibrahim; Nika Esti Rahayu; Yana Dwi Christanti; Hedi Pandowo
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.78

Abstract

Fraudulent investment schemes have become increasingly common, particularly targeting individuals with low financial literacy, such as housewives who manage household finances but often lack financial education. This community-based training, conducted with the Banjarejo Village Empowerment and Family Welfaregroup, used real case examples, participatory learning, and visual media to facilitate early detection skills. The one-day training involved 20 participants and resulted in significant improvement in understanding red flags of fraudulent investments. Post-training evaluations showed 85% of participants could correctly identify indicators of illegal schemes, and 70% committed to disseminating the knowledge in their communities. This initiative highlights the strategic role of mothers in financial literacy dissemination. Community-focused, practical training is effective in reducing vulnerability to investment fraud.
Co-Authors Asri Primasiwi Hedi Pandowo Nika Esti Rahayu Nika Esti Rahayu Qimyatussa’adah Qimyatussa’adah Yana Dwi Christanti