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Journal : Jurnal Akuntansi

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 Abdi Rayatman Abdul Bashith Adinda Nurul Rahmadyan Aimmaul Allifah, Aimmaul Aminuyati Anderson Andi Irwan Benardi, Andi Irwan Angel, Inne Dasilva Angelin Alienta Angelline Ng, Sherly Anges, Caney Aseanty, Deasy Asri Hente Astuti, Rachmawati Darma B., Rosanti Barata, Muchamad Andi Baso Mukhlis Bigharta Bekti Susetyo Birana, Melfi Blestania, Theresa Caesar Dharmawan Celine Patrisia Sinurat Chrisna Chrisna Christopher Christopher Daniel Happy Putra Dea Tiara Monalisa Butar-Butar Deswalantri Deswalantri Devi Kusuma Pradana Dora , Nuriza Dwi Yuni Utami Eka Kusuma Pratama Elita Elita Elrika Erliani erna wati Evelyn Juviani Fadilla Rahmadani Faizah, Ana Nur Falah, Reo Radius fauzan Fauzan Febriana, Liony Fernando, Nelson Figa, Auli Finia Novarisy Zultia Firmansyah Firmansyah Gary Gilbert, Kerdion Halim, Joice Handoko Karjantoro Hanini Ilyana Che Hashim Hariyanto -, Hariyanto Hayatullah, Mohammad Rizky Hendi Hendi Hendi Hendi, Hendi Hermawan, Jasmine Azzizah Husen Tolleng I Komang Astina Islami, Adam Iqbal Januar Arief Rachman Jayawarsa, A.A. Ketut Jeslyn, Jeslyn Jessica Jessica Jevfri Jevfri Joyce Tan Julaihah, Umi Juliawati Juliawati Jumiyatun, Jumiyatun Kadir, Ing Kao, Ryan Adam Kerrine, Kerrine Ketut Prasetyo Khairunnisa, Indah Kurniawan, Muchammad Akbar Lawwin, Jay Leen, May Lestari, Factrisia Lidiawati Lidiawati M, Melvina Mardiansyah Mardiansyah Margareta, Serlen Maryantho Masarrang Maryanto Masarrang Maulidiah, Linda Meliani Melvina chen Mery Subito Michelle Winovsky Mika Zuhriyah Mindarti, Sri Misnawati Misnawati Mkumbachi, Ramadhani Lausi Mohamad Risky Mohd Hairy Ibrahim Mursalim Nohong Natasyha, Natasyha Nofal Supriaddin, Abdul aziz muthalib, Nurhani Amin NURUL ISTIQOMAH Nurul Ratnawati, Nurul Olivia, Tracy Pangestu, Krisnawati Yeni Parida Angriani Pradana, Devi Kusuma Prastiyono, Hendri Putri, Aouldri Yolanda Rachmat Adi Purnama Ramadhani, Anjas Rendy Diaz Hilrian Reni Febriani, Reni Reni Rahkhamayani Reo Radius Falah Reza Fahlevi REZA FAHLEVI Rizana Fauzi, Rizana Rizka, Muhammad Aditya Rosana, Jackie Saiful Amin Sanjaya, Daffa Salsabilla Santoso, Erizal Wibisono Saputra, Jacky Sarfilianty Anggiani, Sarfilianty Sesengi, Mohammad Idham Shelsy, Shelsy Simdy, Vivian Sofia Sofia, Sofia Sudirman Supriyanto Supriyanto Tantya, Fristhienty Tanujaya, Kennardi Tioputra, Louis Cedric Tommi Alfian Armawan Sandi Vara, Regita Santo Vera vera vera, vera Wedra Aprison Wibowo, M.Dwi Saputra Wijaya, Vieri Wiwik Sri Utami Yasir Mahaseng Yopie, Santi Yorva Sayoet Yorva Sayoeti Yuliani Yuliani Yuliani Yuliani Yulias Hidayah Yulius S. Pirade Yuninda Azzahra Yunita, Citra Nurma Yunita, Lidia Yusnaini Arifin Yusnaini Arifin Yusri Dianne Jurnalis Yusri Dianne Jurnalis Yusuf Suharto Zuhriyah, Mika