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Journal : Jurnal Akuntansi

The Role of Auditor Characteristics on Tax Avoidance Hendi, Hendi; Sherly, Sherly
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8098

Abstract

Abstract Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile, tax avoidance behavior is determined from a comparison of the effective tax rate (ETR). Design/methodology/approach - The secondary data analysis on this study applies a panel data regression method to analyze data from companies listed on the Indonesia Stock Exchange between 2018 and 2022. Findings - The findings indicate that audit tenure has a significant negative effect on tax avoidance. Meanwhile, auditor industry specialization, audit opinion, and audit fees do not have a significant effect on tax avoidance. Research limitations/implications - The results of this study contribute to the role of auditor characteristics on tax avoidance practices. Keywords: Auditor Characteristics, Audit Fee, and Tax Avoidance
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Ahmaddien, Iskandar Aldri Frinaldi Andik Yulianto Andy Wijaya Ang, Joanne Angga Syahputra Arief Wibisono Lubis Aritonang, Oka Augustinah, fedianty Azharita, Ristianti Berlien, Richard Berwinto, Berwinto Br Gurusinga, Latersia Br Simanungkalit, Helen Renata Bunarto, Angelina Butarbutar, Marisi Butarbutar, Novita Cahyanti, Dewi Calen, Calen Candra, Vivi Christabel, Valencia Christine Loist Christy Theodora Chusnu Syarifa Diah Kusuma Claudia, Jelsy Cynthia Theodora Darwin Lie Delima Sitanggang, Delima Desi Arisandi Desiana, Lusy Desnita Dewi Hasanah Dharma, Edy Diana Frederica Doloksaribu, Winda Sri Astuti Edastami, Mayangsari Edelyn, Edelyn Edy Dharma Efendi Efendi Eka Daryanto, Eka Emy Yuliantini Endang Ruswanti Erbin Chandra Fauzi. R, Wirdan Fianty, Melissa Indah Fitri Handayani Fitria Halim Fransisca, Yuniati Ganovia, Paulus Garvin, Garvin H. Nelson Doloksaribu Hasibuan, Thezar Fiqih Hidayat Hendi, Hendi Hendrick Sasimtan Putra Herman Januarti, Indri Jevina, Windy Joanne, Joanne Joceslyn, Joceslyn Jonata, Arverdi Julyanthry, Julyanthry Junaidi, Yulian Karimah, Khairunnisaa Nurul Kartubi Kartubi Kastanya, Lidia Kevin Indajang Khote, Yasmine Kinski, Amelia Kisno Kisno Kisno - Lee, Lesley Peterson Lenny Dermawan Sembiring Lim Muk Sen, Raymond Lim, Louis Lim, Viona Lora Ekana Nainggolan Lubis, Fajar Rezeki Ananda M. Hurmaini Malay, Kheisya Evrina Mardiana, Desy Marlina Sihombing, Humiras Betty Martin, Cicelly Aurelia Marto Silalahi Marudut Mulia Siregar, Victor Melda Veby Ristella Munthe Mentari, Dini Miratul Haya, Miratul Monica Mawarni Monika, Monika Muhammad Arbi Nainggolan, Anju Bherna D. Panggabean, Esther Praja Anggriany Pinassang, Jeanny Laurens Prawira, M. Yudha Purba, Arifin Tua Purba, Novia Purba, Novia Sri Parindu Qian, Violyn Rasmulia Sembiring Regina, Agatha Riesvi, Aufiar Rinaldo, Rinaldo Rizka Ismayanti Robert Tua Siregar Roland Fran Vernando Ropiko ropiko Rosma Simangunsong Safira, Safira Saragih, Laila Putriani Saragih, Normalina Sembiring, Ulung Siallagan, Dolly Miduk Sihombing, Humiras Betty Marlina Silitonga, Njuah Moenda Sari Sim, Michelle Sinaga, Marince Sinaga, Onita Sari Sinaga, Reza Sanjaya Sinurat, Bloner Siregar, Liper Siregar, Victor Marudut Mulia Siringo-Ringo , Eko Deswin Miechaels Siringo-Ringo, Eko Deswin Miechaels Sisca Sisca, Sisca Siska Yasa Putri, Elfia Sitanggang, Anita Situmeang, Vera Ningsi Sofiyan Stefany, Evaline styawan, jody Sugara, Heru Sumaryanto Sumaryanto, Sumaryanto Suraya, Elly Syawal Gultom Tannuary, Arwin Tengku Riza Zarzani N Tju, Meriana Tony Tony Tri Antini, Tri Tuti Indriyani Vanikaramoy, Vanikaramoy Victor Saputera Harefa Victor Victor Wakhyuni, Emi Wirdan Fauzi Rahman Wulan Audia Yunianto, Andi Eka Yuris Danilwan Zega, Kasih Lestari