Pengaruh Corporate Social Responsibility Dan Komite Audit Terhadap Kualitas Audit Dan Implikasinya Terhadap Penghindaran Pajak

Ritonga, Pardomuan

doi:10.31937/akuntansi.v14i1.2526

Cited by 5 publications

(6 citation statements)

References 9 publications

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“…According to the compliance theory, the audit committee is expected to be able to minimise the rate of tax avoidance. The results of this study are consistent with those of Dewi et al [5], Tiala et al [6], and Ritonga et al [54], which suggest that audit commitments have an influence on tax avoidance. The second hypothesis, about the influence of corporate size on tax avoidance, is acceptable.…”

Section: Discussionsupporting

confidence: 93%

Audit Committee, Firm Size on Tax Avoidance: Profitability as a Mediator

Putri,

Rochayatun

2024

Asian J. Econ. Busin. Acc.

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Aims: This study investigates tax avoidance strategies in Indonesia's property and real estate industry, considering firm size, profitability, and audit committee as variables. Study Design: A quantitative study is used to collect data that can be measured in numbers and analysed statistically. Place and Duration of Study: Engaging 15 businesses in the property and real estate industry that has maintained a presence on the Indonesia Stock Exchange for a decade. Methodology: In the study, an empirical analysis was conducted using data contained in the company's financial statements to test tax avoidance in Indonesia. This study used a sample of 150 selected through a purposive sampling approach. The sample was then analysed by testing the direct effects and indirect effects using Path Analysis. In this study, the analysis technique used was SPSS 24 software. Results: The results show a strong relationship between tax evasion, firm size, profitability, and the audit committee. Furthermore, it has been demonstrated that the audit committee, firm size, and tax avoidance can all be mediated by profitability. It is important to remember that when profitability is strong, there is a greater chance of tax avoidance. Conclusion: Further research is expected to expand the coverage by using more companies from different sectors, as well as adding additional variables as part of the analysis. This is important because the research focuses only on one sector and uses a limited number of samples. For investors, assessing the profitability of companies and compliance with tax regulations becomes crucial to identifying potential investment risks.

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Section: Discussionsupporting

confidence: 93%

Audit Committee, Firm Size on Tax Avoidance: Profitability as a Mediator

Putri,

Rochayatun

2024

Asian J. Econ. Busin. Acc.

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“…Therefore, the presence of an audit committee is expected to diminish the management's tendency to manipulate earnings to evade taxes. Research findings from Fadhila et al (2017), Trisusanti and Lasdi (2018), Prihatono et al (2019), Riziqiyah andPramuka (2021), andRitonga (2022) indicate a negative relationship between the audit committee and tax avoidance. This suggests that the audit committee has successfully prevented tax avoidance.…”

Section: The Influence Of the Audit Committee On Tax Avoidancementioning

confidence: 97%

“…Companies that disclose CSR demonstrate awareness and responsibility, which implies that they are less likely to engage in tax evasion practices. Research findings from Tiarawati (2016), Amalia (2019), Indriastuti et al (2020), Sofianty andHerlina (2020), andRitonga (2022) indicate that CSR has a negative impact on tax avoidance. This suggests that higher CSR disclosure minimizes tax avoidance activities by companies.…”

Section: Literature Review and Hypotheses Development 121 The Influen...mentioning

confidence: 99%

Does the Disclosure of Islamic Corporate Social Responsibility, Islamic Corporate Governance, Profitability, and Bank Size Affect Tax Avoidance in Islamic Commercial Banks in Indonesia?

Fahreza,

Fithria

2023

ULTIMA Accounting

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Abstract— This paper investigates the influence of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), profitability, and bank size on tax avoidance in Islamic Commercial Banks in Indonesia. This paper introduces a novel perspective on the factors contributing to tax avoidance within Indonesia's Islamic finance framework. While the general notion of tax management is recognized, this study innovatively explores the intersection of Islamic principles, corporate governance, and tax practices, providing insights that have not been adequately explored in prior research. The study employs a panel data regression analysis, utilizing data from 13 Islamic Commercial Banks spanning 2017-2022, totaling 58 observations. This research approach enables an in-depth investigation into the relationships between ICSR disclosure, ICG, profitability, bank size, and tax avoidance. The empirical findings indicate that ICSR disclosure, the proportion of independent commissioners, and the audit committee positively influence tax avoidance practices. Conversely, the Sharia Supervisory Board and bank size negatively correlate with tax avoidance. Surprisingly, as measured by Return on Assets (ROA), profitability does not significantly impact tax avoidance decisions. This study underscores the intricate connections between Islamic corporate practices, governance structures, and tax avoidance strategies in Islamic Commercial Banks. The research highlights the significance of ICSR disclosure, corporate governance effectiveness, and the presence of religious oversight in shaping transparent and accountable tax practices. Furthermore, the research cautions against overreliance on profitability as a determinant of tax avoidance behaviors. Keywords: Bank Size; Islamic Corporate Governance, Profitability; Islamic Corporate Social Responsibility; Tax Avoidance

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“…The audit committee plays a professional role in examining company management. Audit committee plays a professional role in minimizing financial reporting fraud, optimizing corporate management, and enhancing good corporate governance [25]; [40]; [39]; [41]. Companies with an audit committee will be more responsible and transparent in presenting financial reports because the audit committee is responsible for monitoring all company operations.…”

Section: Corporate Governancementioning

confidence: 99%

Does Capital Intensity and Corporate Social Responsibility Influence of Tax Aggressiveness? The Role of Corporate Governance as Moderator

Herianti,

Marundha

2024

JEFMS

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This study examines the effect of capital intensity and corporate social responsibility (CSR) on tax aggressiveness, with a focus on the moderating role of the audit committee in the context of corporate governance. Using purposive sampling, data from 88 basic industry and chemical sub-sector firms listed on the Indonesian Stock Exchange for 2018-2021 were analysed through panel data regression. Findings reveal a significant negative association between capital intensity and tax aggressiveness, while CSR exhibits a positive and significant effect. Additionally, the audit committee was identified as a moderator, influencing the relationship between capital intensity, CSR, and tax aggressiveness. This contributes to tax aggressiveness literature, offering empirical insights into upper echelon theory, aiding shareholders in informed investment decisions. However, the study's limitation lies in exclusively employing GAAP ETR for tax aggressiveness measurement, impacting result generalizability.

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Pengaruh Corporate Social Responsibility Dan Komite Audit Terhadap Kualitas Audit Dan Implikasinya Terhadap Penghindaran Pajak

Cited by 5 publications

References 9 publications

Audit Committee, Firm Size on Tax Avoidance: Profitability as a Mediator

Audit Committee, Firm Size on Tax Avoidance: Profitability as a Mediator

Does the Disclosure of Islamic Corporate Social Responsibility, Islamic Corporate Governance, Profitability, and Bank Size Affect Tax Avoidance in Islamic Commercial Banks in Indonesia?

Does Capital Intensity and Corporate Social Responsibility Influence of Tax Aggressiveness? The Role of Corporate Governance as Moderator

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