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All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management
Ananda, Marisa Julia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kepemilikan Keluarga Sebagai Pemoderasi Dampak Komite Audit dan Kualitas Audit Pada Agresivitas Pajak Ananda, Marisa Julia; Sumaryati, Anna
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 3 (2023): November 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v6i3.2930

Abstract

The objectives of the research include the influence of audit committees, the audit quality of companies, and family ownership as a moderating factor against tax aggressiveness. Banking companies listed on the Indonesian Stock Exchange (BEI) between 2018 and 2022 are the subject of this study. This data is obtained from the annual reports of 46 banking companies. Samples are selected using purposive sampling techniques, and the WarpPLS 8.0 program is used to process and analyze data. The results showed that the audit committee has the ability to reduce the level of tax aggressiveness. On the contrary, the quality of the audit does not affect the tax aggressivity. Moreover, family ownership can not strengthen the negative influence of the auditor committee on the tax agresiveness, but family ownedness can reinforce the negative impact of audit quality on tax agressiveness.
Co-Authors Anna Sumaryati