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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomi Efektif Jurnal PkM (Pengabdian kepada Masyarakat) Relevance: Journal of Management and Business
Widiatmoko, Jacobus
Fakultas Ekonomika Dan Bisnis, Universitas Stikubak Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Efektivitas Komite Audit terhadap Penghindaran Pajak Rosalia Dira Christia; Jacobus Widiatmoko; Maria Goreti Kentris Indarti
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1675

Abstract

This study aims to examine the effect of audit committee effectiveness (size, frequency of work meetings, expertise, and independence of the audit committee) with profitability, leverage, and company size as control variables on tax avoidance. The population used is manufacturing companies in the consumer goods sector listed on the IDX in 2018-2021. Sampling using purposive sampling method and resulted in 228 selected samples. The data in this study are secondary data taken from the annual financial statements of manufacturing companies listed on the IDX in 2018-2021. Data analysis was carried out by descriptive analysis and multiple linear regression analysis. The results of this study indicate that the size of the audit committee, the frequency of work meetings, and the independence of the audit committee have a positive and significant effect on tax avoidance, but for audit committee expertise has a negative and significant effect on tax avoidance. Testing the control variables of profitability, leverage, and company size has no effect on tax avoidance.
Co-Authors Achmad Badjuri Achmad Badjuri Adela Putri Widyadi Afnivia Damayanti Ainaya Al Fatihah Anggita Putri Cahyani Atika Sari Aurillia Salsabila Bella Refiana Wulandari Chika Adelia Agustin Devina, Bernadetta Diah Wahyu Insyaroh Dyah Riski Pratiwi Elen Puspitasari Elisa Putri Agustin Fidya Nurafni Ulhaq Fitriani Nur Latifah Ida Ayu Rahmatika Ika Rachmawati Intan Ellya Maesyarah Kentris Indarti Kentris Indarti Kentris Indarti Lasuardhi, Dony Luluk Muhimatul Ifada M. G. Kentris Indarti M.G. Kentris Indarti Maharani, Nadila Devianti Putri Maria Goerti Kentris Indarti Maria Goreti Kentris Indarti Maria Goreti Kentris Indarti Maria Goreti Kentris Indarti Muhammad Ali Ma'sum Mulyo Budi Setiawan Nadiah Dwi Retno Nadila Devianti Putri Maharani Pradina Sulfa Pangestika Rofiqul A’la Rosalia Dira Christia Sabas Setyo Hadi Tri Ambarwati Zabrina, Avissa