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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Asian Multidisciplinary Research Journal of Economy and Learning
Dio Agung Herubawa
Faculty Of Economics And Business Universitas Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Big 4 Auditor Utilization, Audit Committee, dan Capital Intensity terhadap Tax Aggressiveness Thania, Nasywa; Nasution, Abdillah Arif; Putra, Adi Syah; Herubawa, Dio Agung
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10429

Abstract

Although tax aggressiveness has been widely examined in the taxation and corporate governance literature, research findings on the effects of Big 4 Auditor Utilization, Audit Committee, and Capital Intensity on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange remain inconsistent. This study aims to analyze the effects of Big 4 Auditor Utilization, Audit Committee, and Capital Intensity on Tax Aggressiveness in manufacturing sector companies listed on the IDX during the 2021–2024 period. This study used a causal quantitative approach with a population consisting of manufacturing sector companies listed on the IDX during the study period. The sample was determined using purposive sampling, resulting in 58 companies with a total of 232 observation data. The data were analyzed using multiple linear regression for panel data with the Fixed Effect Model (FEM) selected, accompanied by classical assumption tests and hypothesis testing using EViews 12 software. The results showed that Audit Committee had a significant negative effect on Tax Aggressiveness, whereas Capital Intensity had a significant positive effect on Tax Aggressiveness. Meanwhile, Big 4 Auditor Utilization had a positive but insignificant effect on Tax Aggressiveness. These findings contribute to the development of the literature on the determinants of tax aggressiveness, particularly in the context of manufacturing companies in Indonesia. Practically, the results of this study may serve as a consideration for management and regulators in strengthening corporate governance mechanisms and formulating more accountable tax strategies.
Co-Authors Agnes Anjeli Chairul Anwar Ekel Hagana Sinuhaji Fauziah Kumalasari Hotni Ida Melati Tampubolon Ibn Austrindanney Sina Azhar Ibnu Austrindanney Sina Azhar Ike Rukmana Sari Inneke Qamariah Keumala Hayati Keumala Hayati Lasria Sagala Malinda Sari Sembiring Musran Munizu Nasution, Abdillah Arif Pemy Christian Putra, Adi Syah Rambe, Ivana Novrinda Rizky, Fajar Khaify Rizqy Aiddha Yuniawati Sherina Donna Clara Pangaribuan Siregar, Narumondang Bulan Smita Catur Sudyantara Syaiful Ali Taufik Akbar Parluhutan Thania, Nasywa Theo Batara Tarigan Yerlina Giawa