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Hendi Hendi
Accounting Study Department, Faculty of Economics, University International Batam, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Institutional audit governance and corporate tax avoidance in an emerging market: Evidence from Indonesian listed companies Joyce Tan; Sari Dewi; Hendi Hendi
Jurnal Inovasi Ekonomi Vol. 11 No. 01 (2026): June 2026
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v11i01.37939

Abstract

Corporate tax avoidance reduces fiscal capacity and poses challenges for sustainable economic development in emerging markets. While previous studies have examined audit characteristics and financial constraints as determinants of tax avoidance, limited attention has been given to their role as institutional governance mechanisms. This study investigates whether audit tenure, audit opinion, audit delay, and financial constraints influence corporate tax avoidance among Indonesian listed companies from 2018 to 2022. Using a balanced panel dataset of 500 firm-year observations, the study employs panel data regression with the Fixed Effects Model (FEM). Losses, return on assets (ROA), and leverage are included as control variables. The findings indicate that audit tenure has a significant negative effect on tax avoidance, suggesting that longer auditor–client relationships strengthen monitoring and reduce aggressive tax planning. Financial constraints and corporate losses significantly influence tax avoidance, whereas audit opinion, audit delay, leverage, and ROA are not statistically significant. These results demonstrate that corporate tax avoidance is shaped not only by firm-level financial conditions but also by institutional governance arrangements surrounding the audit process.
Co-Authors Joyce Tan Sari Dewi