Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Amnesty: Jurnal Riset Perpajakan
Yoren, Sherina
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis the Influence of Audit Committee Characteristics on Tax Aggressiveness in Indonesia Harsono, Budi; Yoren, Sherina
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9582

Abstract

This research seeks to examine the impact between the intend of corporate tax aggressive with several characteristics of audit committee members, namely independence, expertise, diligence and gender diversity. Measurement of effective tax rate paid is used to measure tax aggressiveness. This study is an empirical examination of quantitative method research involving 1,632 sample data from 408 companies listed in Indonesia Stock Exchange (IDX) using time series collection within a period of 5 years (2017-2021). The method of analysis in this study is panel regression analysis and using Eviews10 and SPSS v25.0 for the data processing. The author finds that the independence of the audit committee tends to give a significant effect on tax aggressiveness. Meanwhile, the expertise, diligence, and gender diversity of the audit committee do not have a significant effect on the practice of tax aggressiveness. If shareholders, investors, and tax agents are aware of the audit committee's makeup, it may warn them of the dangers of the company's aggressive tax planning.  
Co-Authors Budi Harsono