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Angelin Angelin
Fakultas Bisnis dan Manajemen, Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

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Kepemilikan Keluarga dan Penghindaran Pajak di Indonesia: Efek Moderasi dari Kualitas Audit Kennardi Tanujaya; Angelin Angelin
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p07

Abstract

Tax avoidance is an action that can be taken by companies in an effort to reduce their obligation to pay taxes legally. Family and non-family companies have different characteristics in making tax avoidance decisions where family companies tend to prioritize the company's reputation in the future. This study aims to examine the effect of family ownership on the occurrence of tax evasion, as well as the role of audit quality in moderating this relationship. There are 777 companies listed on the Indonesia Stock Exchange from 2017 to 2021 as the study population. Companies that meet the sample criteria are 239 companies. The data analysis method used in this study is the panel regression method. The results showed that family ownership can influence ETR in a significant positive way. The effect of audit quality cannot strengthen the relationship between family ownership and tax evasion. Keywords: Tax Avoidance; Family Ownership; Audit Quality
Co-Authors Tanujaya, Kennardi