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Journal : Jurnal EMT KITA

Pengaruh Komisaris Independen, Komite Audit, Preferensi Risiko Eksekutif, dan Profitabilitas terhadap Penghindaran Pajak Shinta, Shinta; Mahroji, Mahroji
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5985

Abstract

Tax avoidance practices represent a crucial aspect of corporate governance, reflecting management's legal efforts to minimize fiscal obligations. Agency conflicts arise when the interests of management (agents) clash with those of owners (principals), particularly in terms of tax compliance and financial reporting. Based on agency theory, this study examines the empirical influence of independent commissioners, audit committees, executive risk preferences, and profitability on tax avoidance. Using a quantitative approach, secondary data were collected from the annual reports of BEI banks for the period 2021–2023 and analyzed using multiple linear regression after testing classical assumptions. The results indicate that, partially, only profitability has a significant positive effect. Independent commissioners, audit committees, and executive risk preferences do not have individual impacts. However, all four variables simultaneously significantly influence tax avoidance practices, confirming the relevance of oversight mechanisms and managerial characteristics in controlling corporate opportunistic behavior.
Co-Authors Abd. Madjid, Abd. Ade S, Robi Agus Riyanto Amita, Dita Andi Saputra Angelita, Fifi Angga Nugraha Anniez Rachmawati Musslifah Anniez Rachmawati Musslifah Apriani, Reti Ardiansyah, Fourni Azhar, Husain Azhar, Muh. Beti Musparlina bin Husen Ismail, Faisal Bin Sahimi, Mohd Shafiq David Makmur, David Dewi, Devi Cynthia Didik Gunawan Tamtomo Didik Hariyono Dina Hartini Eddy Noviana Endang Arisoesilaningsih Faiz Nur Hanum Fathia Maulida Felly Philipus Senewe Fitri Yenni Fransiska Fransiska Harison, Nunu Hayani, Afrida Horison, Nunu Idu, Cicirosnita J. Jci Submit, Yuli Erlina Khairina, Nasa Kristina Everentia Ngasu Kurnia, Amin Lazuardi, Dedy Letelay, Alfons Maryono Lilis Suryani M. Suud, Fitriah Maghfour, Mochammad Dawam Mahroji, Mahroji Maliki, Sultan Manalu, Helper Sahat Parulian Marlena, Feni Marta, Shinta Masfufah, Dian Siti Mira Rizkiana Safitri Mirawati Mirawati Muammar Rinaldi Mugi Wahidin Mutiara, Septy Na'imah, Tri Nashoka, Nashoka Nilawati Nilawati Nina Chairina Ningsih, Siska Ayu Novega, Miki Kurnia Fitrizah Novega, Novega Novitasari, Deltari Novitasari, Desy Oktavianti, Rike Aldela Partino Partino, Partino Podesta, Ardiana Putri, Dhian Riskiana Rachmawati Musslifah, Anniez Ratih Puspita Febrinasari Rendi Febriyansyah, Rendi Riswan Riswan Rozi, Veby Fransisca Rozy, Veby Fransisca Sabrawi, Sabrawi Serafinah Indriyani Serli Marlina Sholawati, Sholawati Sitti Aminah Sri F, Yunita Subang, Yulius Sucita Lestari Natalina Sultan Isnansyah Fazri Supratman Sukowati Susilowati, Shinta Suud, Fitriah M. Syamilah, Syarifah Syamsuddin, Mega Laksmini Tera, Hendra Timothy, Chelsy Angelia Tobing, Kristina L Willyanis, Willyanis Windadari Murni Hartini Yuli Andriani Yulianto, Sherly Putri Yunita Yunita Zariul Antosa