Understanding Tax Avoidance Behavior: The Interplay of Audit Quality, Company Size, and Audit Committee in Islamic Commercial Banks in Indonesia
DOI:
https://doi.org/10.22441/profita.2023.v16i1.003Keywords:
Financial Stability, Ineffective Supervision Financial Statement Fraud, Tax AvoidanceAbstract
Taxation plays a pivotal role in the economy as it constitutes the primary source of revenue for a nation, Indonesia included. By imposing taxes across all sectors, it undoubtedly fuels developmental endeavors. In this research, we investigate how audit quality and company size influence tax avoidance, with the moderation of audit committees, within Islamic commercial banks operating in Indonesia between 2016 and 2021. One of the highest state revenues is supported by the taxation sector. Tax revenues are used to finance state spending as well as for state development. Efforts to optimize tax sector revenue are not without obstacles. Companies tend to take action to minimize or minimize tax costs by exploiting weaknesses in tax regulations, one of the actions taken is tax avoidance.. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of the study state that audit quality has a significant and negative effect on tax avoidance. However, company size has no effect on tax avoidance. The audit committee can strengthen the relationship between audit quality and tax avoidance. On the other hand, the audit committee is not able to strengthen the effect of company size on tax avoidance. This research is expected to be a reference for further research.References
Amiah, N. (2022). Profitabilitas, Intensitas Modal Dan Penghindaran Pajak : Ukuran Perusahaan Sebagai Variabel Pemoderasi. Jurnal Literasi Akuntansi, 2(1), 54–65. https://doi.org/https://doi.org/10.55587/jla.v2i1.13
Amstrong, Jennifer L. Blouin, Alan D. Jagolinzer and David F. Larcker (2015), Corporate Governance, Incentives, And Tax Avoidance, Journal of Accounting and Economics Volume 60, Issue 1, August 2015, Pages 1-17.
Angela Merici S.T. Tahilia, Sulistyowati, Said Khaerul Wasif (2022), Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance, Jurnal Akuntansi dan Manajemen (JAM), Volume 19 Number 02 (Oktober 2022): 49-62
Asri, Ida Ayu Trisna Yudi, and Ketut Alit Suardana. 2016. Pengaruh Proporsi Komisaris Independen, Komite Audit, Preferensi Risiko Eksekutif Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana Vol.16 No.1 72-100
Awalia, S. M., Supriyanto, J., & Budianti, W. (2019). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2014-2017. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 6(2), 1–14.
Cahyono, D. D., Andini, R. dan Raharjo, K.(2016). Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan (SIZE), Leverage (DER) dan Profitabilitas (ROA) Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Perbankan Yang Listing BEI Periode Tahun 2011-2013. Journal of Accounting, Vol 2 No. 2
Charisma, R.B., dan Dwimulyani, S. (2019). Pengaruh Struktur KepemilikanTerhadap Tindakan Penghindaran Pajak DenganKualitas Audit SebagaiVariabel Moderating. Prosiding Seminar Nasional Pakar ke 2 Tahun 2019Buku 2: Sosial dan Humaniora.
Christy & Subayo (2019), Pengaruh Firm Size, Sales Growth, Dan ROA Terhadap Penghindaran Pajak Dengan Komite Audit Sebagai Variabel Moderasi, Jurnal Aakuntan, Vol. 19, No. 2, Juli - Desember 2019
Damayanti, F., & Susanto, T. (2015). Pengaruh komite audit, kualitas audit, kepemilikan institusional, risiko perusahaan dan return on assets terhadap tax avoidance. Esensi: Jurnal Bisnis dan Manajemen, 5(2).
Dewanti, I. G. A. D. C., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 28, 377. https://doi.org/10.24843/eja.2019.v28.i01.p15
DeAngelo, “Auditor size and audit quality,” Journal of Accounting and Economics, pp. 183-199, 1981.
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusionalterhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 16.1, 702-703
Eksandy, A. (2017). Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak (Tax Avoidance). Competitive Vol. 1, No. 1, 1-20.
Fadila, M. (2017). Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Kepemilikan Institusional, dan Koneksi Politik terhadap Penghindaran Pajak. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1671–1684
Faizah, S. N., & Adhivinna, V. V. (2017). Pengaruh Roa, Leverage, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Akuntansi, 5(2), 136–145. https://doi.org/10.24964/ja.v5i2.288
Frans,, Darmansyah, , Widarto Rachbini (2021), Peran Kualitas Auditor pada Determinan Tax Avoidance Perusahaan Customer Goods, JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 8, No. 02, Desember 2021, hal 276-293. ISSN 2339-1545
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang
H. Chai, and Q. Liu, “Competition and corporate tax avoidance: Evidence from Chinese industrial firms,” The Economic Journal, pp. 764-795, 2010.
Izzati, N. A., & Riharjo, I. B. (2022). Pengaruh Good Corporate Governance , Profitabilitas, Likuiditas, Capital Intensity, dan Inventory Intensity Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntans, 4(11), 1–21. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/download/4514/4516
Jamei, R (2017), Tax Avoidance and Corporate Governance Mechanisms: Evidence from Tehran Stock Exchange, International Journal of Economics and Financial Issues, 2017, 7(4), 638-644
Jensen, Michael C. dan W.H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics 3. Hal. 305-360
Jihene, F. dan Moez, D. (2019). The Moderating Effect of Audit Quality on Ceo Compensation and Tax Avoidance: Evidence From Tunisian Context. International Journal of Economics And Financial Issues, 9 (1), 131-139. ISSN: 2146-4138.
Kalbuana, N., Christelia, S., Kurnianto, B., Purwanti, T., & Tho’in, M. (2021). Pengaruh Ukuran Perusahaan, Leverage, dan Nilai Perusahaan Terhadap Tax Avoidance Kasus Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII). Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 12(2), 190–202. https://doi.org/http://dx.doi.org/10.36694/jimat.v12i2.340
Kemenkeu. (2022a). Cerita Pemulihan Ekonomi Berlanjut, Penerimaan Pajak Tumbuh 59,39%. Kemenkeu.Go.Id. https://www.kemenkeu.go.id/publikasi/berita/cerita-pemulihan-ekonomi-berlanjut-penerimaan-pajak-tumbuh-59-39/
Kemenkeu. (2022b). Kinerja Pendapatan Negara Februari 2022 Melonjak Hingga 37,7%. Kemenkeu.Go.Id. https://www.kemenkeu.go.id/publikasi/berita/kinerja-pendapatan-negara-februari-2022-melonjak-hingga-37-7/
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas Audit, Corporate Social Responsibility, dan Ukuran Perusahaan terhadap Tax Avoidance. Jurnal Riset Akuntansi Kontemporer(JRAK) Vol. 9, No. 1, 39-46.
Kurnia Laras Asih & Deni Darmawati (2021), The Role of Independent Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance, Asia Pacific Fraud Journal, Volume 6, Issue 2 (July-December) 2021.
Lastiati, A., Siregar, S. V., Diyanty, V., & Samingun. (2020). Tax Avoidance and Cost of Debt: Ownership Structure and Corporate Governance. PertanikaJournal of Social Sciences & Humanities Vol. 28, No. 1, 533-546.
Mardiasmo. (2016). Perpaakan Edisi Terbaru 2016. Yogyakarta : CV And
Mayarisa, O. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 2541-5204.
Menteri Keuangan Republik Indonesia. (2008, Februari 05). Peraturan Menteri Keuangan Nomor 17/PMK.01/2008 tentang Jasa Akuntan Publik. Peraturan Menteri Keuangan. Indonesia: Menteri Keuangan Republik Indonesia.
Moez, D. (2019). The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context. International Journal of Economics and Financial Issues , 131- 139.
Mukti Eka Handayan dan Nurul Aisyah Rachmawati (2022), Dampak Penurunan Tarif Pajak Penghasilan Badan Terhadap Tax Avoidance Denfan KOmpetensi Audit Sebagai Variabel Moderasi, Jurnal Pajak Indonesia Vol.6, No.2, (2022), Hal.298-309.
Mulyadi. (2016). Auditing. Jakarta: Salemba Empat
Mulyani, S., Wijayanti, A., & Masitoh, E. (2018). Pengaruh Corporate Governance Terhadap Tax Avoidance (Perusahaan Pertambangan yang terdaftar di BEI). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1), 322–340. https://doi.org/10.31093/jraba.v3i1.91
Muslim, A. I. & Khairunnisa, M. T., & (2020). Pengaruh Leverage, Likuiditas, dan Kualitas Audit Terhadap Penghindaran Pajak. JRKA , 6, 79-86.
Nadia, N. F. (2015). Pengaruh Tenur KAP, Reputasi KAP, dan Rotasi KAP terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, Vol. XIII, No. 26, 113-130.
Nanik Lestari & Sucitra Nedya (2019), The Effect of Audit Quality on Tax Avoidance, Advances in Social Science, Education and Humanities Research, volume 354
Ni Koming, A. P. & Putu, E. S. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage dan Profitabilitas pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1229-1258.
Nugraheni & Pratomo (2018), Pengaruh Komite Audit, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Tax Avoidance, e-Proceeding of Management : Vol.5, No.2 Agustus 2018 | Page 2227
OJK, (2015) Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit.
Onasis dan Robin (2016), Pengaruh Tata Kelola Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Keuangan Yang Terdaftar di BEI , Bina Ekonomi, Volume 20 Nomor 1, 2016.
Prabawati, E. S., & Rachman, A. N. (2022). Pengaruh Leverage, Kepemilikan Institusional, Karakter Eksekutif, dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Riset Ekonomi, 1(5), 493–508. https://www.bajangjournal.com/index.php/Juremi/article/download/1680/1178
Puspita, S. R., & Harto, P. (2014). Pengaruh Tata Kelola Perusahaan terhadap Penghindaran Pajak. DIPONEGORO JOURNAL OF ACCOUNTING Vol. 3, No. 2, 1-13.Pohan, Chairil Anwar. 2016. Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Jakarta: Gramedia
Puspitasari, D., Radita, F., & Firmansyah, A. (2021). Penghindaran Pajak di Indonesia: Profitabilitas, Leverage, Capital Intensity. Jurnal Riset Akuntansi Tirtayasa, 06(02), 138–152. https://doi.org/http://dx.doi.org/10.48181/jratirtayasa.v6i2.10429
Rusli, T.J & Wiratmaja, I.D.N (2016), Komite Audit Sebagai Pemoderasi Pengaruh Workload Dan Masa Perikatan Audit Pada Kualitas Audit, Jurnal Ilmiah Akuntansi dan Bisnis, Vol. 11, No. 1, Januari 2016.
Sekaran, Uma & Roger Bogie. 2017. Metode Penelitian untuk Bisnis. Jakarta: Salemba Empat.
Sulistiyanti, U., & Nugraha, R. A. Z. (2019). Corporate Ownership, Karakteristik Eksekutif, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 12(3), 361–377. https://doi.org/10.22441/profita.2019.v12.03.001
Susanti, C. M. (2018). Pengaruh Konservatisme, Leverage, Profitabilitas, Ukuran Perusahaan Terhadap Tax Avoidance. Informasi Perpajakan, Akuntansi dan Keuangan Publik , 13, 181-198.
Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakteristik eksekutif, komite, ukuran perusahaan, leverage, dan sales growth terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana. 10(1), 47-62.
S. Gaaya, “Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality,” Managerial Auditing Journal, pp. 1-15, 2017.
Tandean dan Winnie, 2016. The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1), 28 – 38.
Yunawati, S. (2020). Pengaruh Komite Audit Dan Kualitas Audit Terhadap Penghindaran Pajak . Akpem ,1-7.
Widani, N. A., & Bernawati, Y. (2020). Effectiveness of Corporate Governance and Audit Quality: The Role of Ownership Concentration as Moderation. Etikonomi Vol. 19, No. 1, 131-140
Wulandari, D. (2019). Pengaruh Kompetensi Dewan Komisaris terhadap Hubungan antara Penghindaran Pajak dan Manajemen Laba pada Perusahaan di Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014- 2017. Jakarta: Universitas Trilogi.
Downloads
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
