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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting The Journal of Experimental Life Sciences (JELS) Jurnal Keuangan dan Perbankan Jurnal Filsafat Trikonomika: Jurnal Ekonomi Research Journal of Life Science Journal of Environmental Engineering and Sustainable Technology JFMR (Journal of Fisheries and Marine Research) Jurnal Bioedukatika EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Agroplasma Matan: Journal of Islam and Muslim Society Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research LEGAL BRIEF Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Kewarganegaraan Journal of Economics Research and Social Sciences Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Suara Politik
Fuad Fuad
Accounting Department, Faculty Of Economics And Business, Diponegoro University
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Journal : JURNAL BISNIS STRATEGI

 1 
THE EFFECTS OF AUDIT FEES, AUDIT QUALITY AND OWNERSHIP STRUCTURES ON TAX AGGRESSIVENESS: EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA Paramita, I Dewa Ayu Diah Pradnya; Fuad, Fuad
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.1-14

Abstract

This study investigates the effect of audit fees, auditors’ quality, and ownership structure on tax aggressiveness in Indonesian manufacturing companies. The sample of this study is based on 132 firm-year observations of IDX-listed companies in Indonesia during the 2018–2021 periods. Our study relies on the panel regression models to test the hypotheses. The results show that audit fees, audit quality with auditor industry specialization proxies, and foreign ownership significantly affect corporate tax aggressiveness. We also find significant differences in tax aggressiveness in the period before and during the Covid-19 pandemic. Our study provides a significant contribution to the accounting literature on how corporate tax aggressiveness is determined by audit characteristics and ownership structure.
Co-Authors Aditya Damarjati Adriansyah Adriansyah Agus Satrya Wibowo Ahmad Zuhdi Alfa Angelina Donabella, Alfa Angelina Andhika Yudha Anggayasti, Wresti Listu Anis Chariri Anita Septiyani, Anita Anung Widodo Aulizza Abdul Fanni Bentar Wibisono Budiharto, Valentinus Arjuna Catra Lestari Rachmawati Dani Angga Nugroho Darmawan Okto Sutjipto Desi Ariani Destiana Hermanita Dewa Gede Raka Wiadnya Diajeng Tri Anggarawati Dian Sastriana Eko Sulkhani Yulianto Fierda Shofa Fitri Handayani Gatut Bintoro Gea, Fandersius Hakim, Muhammad Taufiqul Hakim, Mukti Handoko, Maria Evelyn Jenita Hariati, Anik Martinah Hidayah, Lisa Nur Ika Natasya Imamudin Yuliadi, Imamudin Irny Astuti Amalia Kelik Endro Suryono Koento Wibisono S., Koento Lathiefatunnisa Nur Islam Lida Febi Almira, Lida Lizar, Sofi Nuril Maharani, Solehah Ayu Mahiswara, Mahiswara Maulana, Eka Maya Indriastuti Maya Indriastuti Mihrobi Khalwatu Rihmi Mimit Primyastanto Mochammad Riyanto Muhammad Ibnu Hakim Mukti Bagus Susilo Nadhilla Mazaya Nano Siswanto Novita, Trias Inggar Nuriyah, Nourmala Chandra Ontran Sumantri Riyanto P. Hardono Hadi, P. Hardono Paramita, I Dewa Ayu Diah Pradnya Pramudia, Zulkisam Pranowo, Doddy Prasetyo Aji, Bagus Prayogo, Tribudi Rachel Ayu Setyaningrum Rahmi Nurdiani Rihmi, Mihrobi Khalwatu Risqiana, Mega Asri Rob Berkhof Rr Diana Atika Ghozali Sabat Adrian Kayoi Salamah, Lutfi Nimatus Salis Irvan Fuadi Samuel Braindies A. S Sari, Wahida Kartika Saskia Febby Maharantika Sirait, Kevin Nicholas SULISTIA, SULISTIA Sunardi Sunardi Supriyaningsih, Supriyaningsih Surpiyadi, Supriyadi Theresia Margaretha Oktavia Tri Djoko Lelono Tumulyadi, Agus Waliyuddin, Achmad Wazir Mawardi Widodo, Anung Wisnu Prima Sakti Yanuar Cristie Yuwono Yuwono