Abstract:
The purpose of this study is to determine the effect of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderation variable. This research belongs to the type of quantitative research. The data collection method in this study is by collecting financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for 2017-2021. Sampling technique with the purposive sampling method. The number of samples in this study was 100 sample data from 20 companies. The data analysis method used was multiple linear regression analysis and moderated regression analysis. The results of this study showed that audit committee variables did not have a significant effect on tax avoidance; Independent commissioner variables had a significant effect on tax avoidance; Audit quality variables had a significant effect on tax avoidance; Also company size variables were not able to moderate the influence audit committee on tax avoidance; Company size variables able to moderate the effect of audit committee on tax avoidance; Finally, company size variables unable to moderate the effect of audit quality on tax avoidance.
Machine summary:
The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable Fina Umniyatul Izza1, Agus Arwani2*, Arief Rahman3 1,2.
Department of Accounting, Islamic University of Indonesia, Yogyakarta, Indonesia Abstract The purpose of this study is to determine the effect of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderation variable.
Audit committee, Independent commissioner, Audit quality, Tax avoidance, Company size (Corresponding author: Agus Arwani, agus.
The influence of audit committees, independent commissioners, and audit quality on tax evasion is thought to be moderated by firm size.
(d) Is company size able to moderate the effect of the audit committee on tax avoidance?
(e) Is company size able to moderate the influence of independent commissioners on tax evasion?
(f) Can company size moderate the effect of audit quality on tax avoidance?
199 indicates that if there is no audit committee, independent commissioners, and audit quality, then corporate tax avoidance is 0.
The findings were that the size of the company was unable to moderate the influence of independent commissioners and audit quality on tax avoidance.
The Influence of Institutional Ownership, Independent Commissioners, Audit Committee, Audit Quality, Company Size and Leverage on Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2015.
The Effect of Institutional Ownership, Independent Commissioners, Audit Quality, and Audit Committees on Tax Avoidance Practices.