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Contact Name
Taufik Supardi
Contact Email
advancesresearch@gmail.com
Phone
+6282194548786
Journal Mail Official
advancesresearch@gmail.com
Editorial Address
Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Advances in Taxation Research
ISSN : -     EISSN : 29857554     DOI : https://doi.org/10.60079/atr
Core Subject : Economy,
Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in taxation research and practice with discusses and proposes solutions and impact the field. Advances in Taxation Research is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions.
Articles 1 Documents
Search results for , issue "vol. 3 no. 2 (2025)" : 1 Documents clear
The Effect of Audit Committee Characteristics on Tax Aggressiveness: A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Haryanto Haryanto; Afia Amore Amodia; Agung Juliarto
Advances in Taxation Research Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i2.933

Abstract

Purpose: This study aims to examine the effect of audit committee effectiveness on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Research Method: This research is grounded in agency theory, which explains conflicts of interest between management, as agents, and shareholders, as principals, particularly in corporate tax-related decision-making. This study employs a quantitative research method using secondary data obtained from annual reports and financial statements. The sample is selected using purposive sampling. Data are analyzed using multiple linear regression analysis with relevant control variables. Results and Discussion: The findings of this study provide empirical evidence regarding the role of audit committees in overseeing corporate tax policies and their effectiveness in reducing tax aggressiveness. Implications: This study is expected to offer practical implications for companies to improve corporate governance practices, for investors to make informed investment decisions, and for regulators to formulate policies to mitigate tax aggressiveness in Indonesia. Originality: This study provides a more comprehensive understanding of how Indonesia’s regulatory environment and unique institutional characteristics influence the relationship between audit committees and tax aggressiveness.

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