UNDERSTANDING TAX AVOIDANCE : INSIGHTS FROM COMMISSIONERS, OWNERSHIP, AUDIT, EXECUTIVES
Keywords:
Audit External, Executive Character, Independent Commissioner, Institutional Share Ownership, Tax Avoidance
Abstract
This study looks at the impact of institutional ownership, independent commissioners, external audits, and executive personality on tax avoidance in the Indonesian food and beverage industry. The findings demonstrate that independent commissioners significantly reduce the incidence of tax evasion. Analyzing 60 financial reports spanning 2018 to 2022, it finds that independent commissioners significantly decrease tax avoidance, highlighting the importance of internal oversight for transparency. However, institutional ownership, external audit, and executive character show no significant impact. These results underscore the intricate nature of tax avoidance and advocate for a comprehensive supervisory framework to manage tax risks and uphold corporate reputation effectively. The research contributes valuable insights into corporate governance and tax compliance, offering practical guidance for practitioners to enhance transparency and integrity within their organizations. Ultimately, these efforts aim to improve tax compliance and reputation management in the food and beverage sector.
References
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Asih, K. L., & Darmawati, D. (2022). The role of independent commissioners in moderating the effect of profitability, company size and company risk on tax avoidance. Asia Pacific Fraud Journal, 6(2), 235–248. https://doi.org/10.21532/apfjournal.v6i2.222
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56(2–3), 228–250. https://doi.org/10.1016/j.jacceco.2013.08.005
Boone, J. P., Khurana, I. K., & Raman, K. K. (2010). Do the Big 4 and the Second-tier firms provide audits of similar quality? Journal of Accounting and Public Policy, 29(4), 330–352. https://doi.org/10.1016/j.jaccpubpol.2010.06.007
Brandon, D. M., Crabtree, A. D., & Maher, J. J. (2004). Nonaudit Fees, Auditor Independence, and Bond Ratings. In AUDITING: A JOURNAL OF PRACTICE & THEORY (Vol. 23, Issue 2).
Busirin, M. F., Azmi, N. A., & Zakaria, N. B. (2015). How effective is board independence to the monitoring of earnings manipulation? Procedia Economics and Finance, 31, 462–469. https://doi.org/10.1016/s2212-5671(15)01177-6
Campbell, K., & Helleloid, D. (2016). Starbucks: Social responsibility and tax avoidance. Journal of Accounting Education, 37, 38–60. https://doi.org/10.1016/j.jaccedu.2016.09.001
Chasbiandani, T., Triastuti, & Ambarwati, S. (2019). Pengaruh corporation risk dan good corporate governance terhadap tax avoidance dengan kepemilikan institusional sebagai variable pemoderasi. Kompartemen: Jurnal Ilmiah Akuntansi, XVII(2), 115–129. http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Chau, G., & Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 19(2), 93–109. https://doi.org/10.1016/j.intaccaudtax.2010.07.002
Choi, J. H., Kim, J. B., Liu, X., & Simunic, D. A. (2008). Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence. Contemporary Accounting Research, 25(1), 55–99. https://doi.org/10.1506/car.25.1.2
Chyz, J. A. (2013). Personally tax aggressive executives and corporate tax sheltering. Journal of Accounting and Economics, 56(2–3), 311–328. https://doi.org/10.1016/j.jacceco.2013.09.003
Cuadrado-Ballesteros, B., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2015). The role of independent directors at family firms in relation to corporate social responsibility disclosures. International Business Review, 24(5), 890–901. https://doi.org/10.1016/j.ibusrev.2015.04.002
Dewianawati, D., & Setiawan, E. (2021). An analysis of tax avoidance in food beverage companies registered in Indonesia stock exchange. International Journal of Science, Technology & Management, 93–105. http://ijstm.inarah.co.id
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Eaton, T. V., Nofsinger, J. R., & Varma, A. (2014). Institutional investor ownership and corporate pension transparency. Financial Management, 43(3), 603–630. https://doi.org/10.1111/fima.12045
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management, 14(1), 57–74.
Ezejiofor, R. A., & Ezenwafor, E. C. (2021). Corporate Governance and Tax Avoidance: Evidence from Nigerian Quoted Food and Beverage Companies. Macro Management & Public Policies, 2(4), 40–47. https://doi.org/10.30564/mmpp.v2i4.2632
Francis, J. R., Michas, P. N., & Seavey, S. E. (2013). Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research, 30(1), 325–355. https://doi.org/10.1111/j.1911-3846.2012.01156.x
Gujarati, D. N., & Porter, D. C. (2008). Basic Econometrics (N. Fox, Ed.; 5th ed., Vol. 5). McGraw-Hill.
Gul, F. A., Lynn, S. G., & Tsui, J. S. L. (2002). Audit quality, management ownership, and the informativeness of accounting earnings. Journal of Accounting, Auditing & Finance, 17(1), 25–49. https://doi.org/10.1177/0148558X0201700102
Hadaming, St. F., & Daito, A. (2023). Leverage, company size, and audit quality effect on tax avoidance in manufacturing companies listed on the Indonesia stock exchange and Malaysia exchange for the 2015-2019 period. Journal of Accounting and Finance Management, 3(6), 274–284. https://doi.org/10.38035/jafm.v3i6
Haruna, S., Arifin, M. A., Syafar, M., Darmawansyah, Indar, & Mallongi, A. (2020). The impact of external control on tax avoidance. South Asian Research Journal of Humanities and Social Sciences, 2(4), 317–322. https://doi.org/10.36346/sarjhss.2020.v02i04.015
Irfansyah, N., Bawono, I. R., & Suparlinah, I. (2020). Tax aggressiveness affected by corporate social responsibility, earnings management, and audit quality. Permana: Jurnal Perpajakan, Manajemen Dan Akuntansi, 12(2), 196–214. http://permana.upstegal.ac.id/index.php/permana
Jiang, Y., Zheng, H., & Wang, R. (2021). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308
Jo, H., & Park, K. (2020). Controversial industries, regional differences, and risk: Role of CSR. Asia-Pacific Journal of Financial Studies, 49(6), 911–947. https://doi.org/10.1111/ajfs.12320
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. Accounting Review, 92(2), 101–122. https://doi.org/10.2308/accr-51529
Khurana, I. K., & Moser, W. J. (2013). Institutional shareholders’ investment horizons and tax avoidance. Journal of the American Taxation Association, 35(1), 111–134. https://doi.org/10.2308/atax-50315
Krishnan, G. V., & Visvanathan, G. (2011). Is there an association between earnings management and auditor-provided tax services? Journal of the American Taxation Association, 33(2), 111–135. https://doi.org/10.2308/atax-10055
Lai, T. T. T., & Pham, D. H. (2020). The quality of audit services: An assessment from FDI clients in Vietnam. Accounting, 6(6), 1071–1076. https://doi.org/10.5267/j.ac.2020.7.012
Lenz, H. (2022). Aggressive Tax Avoidance and Business Ethics. In Encyclopedia of Business and Professional Ethics (pp. 1–5). Springer International Publishing. https://doi.org/10.1007/978-3-319-23514-1_1287-1
Lisic, L. L. (2014). Auditor-provided tax services and earnings management in tax expense: The importance of audit committees. Journal of Accounting, Auditing and Finance, 29(3), 340–366. https://doi.org/10.1177/0148558X14536046
Listyaningsih, F., & Tanjung, P. R. S. (2019). The effect of good corporate governance, company sizes, and leverage of tax avoidance. EPRA International Journal of Multidisciplinary Research (IJMR) Peer Reviewed Journal, 5(11), 26–36. https://doi.org/10.36713/epra2013
Mangoting, Y., Sumarno, V. A., Gloria, T., & Dwi Indriani, S. (2020). Does coercive power influence the relationship of tax morale on tax evasion. Advances in Economics, Business and Management Research, 60–68.
Ma’sum, M. A., Jaeni, & Badjuri, A. (2023). Tax avoidance dalam perspektif agency theory (studi empiris pada karakteristik teks laporan tahunan). Jurnal Ilmiah MEA, 7(2), 1873–1884.
Minnick, K., & Noga, T. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703–718. https://doi.org/10.1016/j.jcorpfin.2010.08.005
Musaddad, A., & Ervina, D. (2022). Pengaruh penghindaran pajak (tax avoidance) terhadap biaya utang (study pada perusahaan food and beverages di Bursa Efek Indonesia 2018-2020). JFAS: Journal of Finance and Accounting Studies, 4(1), 22–28. www.idx.co.id
Mutmainah. (2022). Factors Related Tax Avoidance on Food and Beverage Manufacturing Companies Listed in Indonesia Stock Exchange Period 2017-2020. Arkus, 8(2), 240–243. https://doi.org/10.37275/arkus.v8i2.183
Pratt, J. W., & Zeckhauser. (1985). Principals and agents: An overview. In Principals and Agents: The Structure of Business. https://www.researchgate.net/publication/247249967
Purnamasari, D., & Fachrurrozie. (2020). Accounting analysis journal the effect of profitability, leverage, and firm size on earnings quality with independent commissioners as moderating variable. Accounting Analysis Journal, 9(3), 173–178. https://doi.org/10.15294/aaj.v9i3.42067
Reeve, B., & Gostin, L. O. (2019). "Big” food, tobacco, and alcohol: Reducing industry influence on noncommunicable disease prevention laws and policies. International Journal of Health Policy and Management, 8(7), 450–454. https://doi.org/10.15171/ijhpm.2019.30
Rizqia, A., & Lastiati, A. (2021). Audit quality and tax avoidance: The role of independent commissioners and audit committee’s financial expertise. Journal of Accounting Auditing and Business, 4(1), 14–31. https://doi.org/10.24198/jaab.v4i1.29642
Sa’diah, F., & Afriyenti, M. (2021). Pengaruh Tax Avoidance, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Kebijakan Transfer Pricing. In Jurnal Eksplorasi Akuntansi (Vol. 3). Online. http://jea.ppj.unp.ac.id/index.php/jea/index
Shailer, G. (2018). Agency Theory. In Encyclopedia of Business and Professional Ethics (pp. 1–4). Springer International Publishing. https://doi.org/10.1007/978-3-319-23514-1_151-1
Sherly, E. N., & Fitria, D. (2021). Pengaruh penghindaran pajak, kepemilikan institusional, dan profitabilitas terhadap biaya hutang (studi empiris pada perusahaan manufaktur yang terdaftar di bei periode 2011‐2015). Ekombis Review, 58–69.
Simanjuntak, E. P., & Suranta, E. (2024). Pengaruh financial distress dan kualitas audit terhadap penghindaran pajak : Covid 19 sebagai variabel moderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi Dan Akuntansi), 8(1), 117–139.
Suryaningrum, R., & Ratnawati, J. (2024). Pengaruh kinerja lingkungan, biaya lingkungan, kepemilikan saham publik, green accounting dan struktur modal terhadap kinerja keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(1), 1270–1292.
Suwarno, A. E., Anggraini, Y. B., & Puspawati, D. (2020). Audit fee, audit tenure, auditor’s reputation, and audit rotation on audit quality. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 5(1), 61–70. http://journals.ums.ac.id/index.php/reaksi/index
Wegener, M., & Labelle, R. (2017). Is business ethics the ‘Last Rampart’ against tax aggressiveness? International Journal of Accounting Research, 05(02), 1–9. https://doi.org/10.4172/2472-114x.1000153
Wenwu, X., Khurram, M. U., Qing, L., & Rafiq, A. (2023). Management equity incentives and corporate tax avoidance: Moderating role of the internal control. Frontiers in Psychology, 14. https://doi.org/10.3389/fpsyg.2023.1096674
Wicaksono, K., & Oktaviani, R. M. (2021). Effect of CEO characteristics toward tax aggressiveness: Overview of Indonesia family firms. Jurnal Ekonomi, 26(2), 179. https://doi.org/10.24912/je.v26i2.745
Widiiswa, R. A. N., & Baskoro, R. (2020). Good corporate governance dan tax avoidance pada perusahaan multinasional dalam moderasi peningkatan tax audit coverage ratio. Scientax, 2(1), 57–74.
Windyasari, N. K., Harimurti, F., & Suharno. (2019). Pengaruh strategi bisnis, karakter eksekutif, dan ukuran perusahaan terhadap tax avoidance. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(1), 82–92.
Wiseman, R. M., Cuevas-Rodríguez, G., & Gomez-Mejia, L. R. (2012). Towards a social theory of agency. Journal of Management Studies, 49(1), 202–222. https://doi.org/10.1111/j.1467-6486.2011.01016.x
Zuvilla, T., & Surono, Y. (2022). Pengaruh Komisaris Independen, Pajak Tangguhan dan Laba Bersih Terhadap Manajemen Laba dengan Tax Avoidance sebagai Variabel Intervening pada Perusahaan Sub Sektor Makanan & Minuman di Bursa Efek Indonesia Periode 2015 – 2019. Ekonomis: Journal of Economics and Business, 6(2), 751. https://doi.org/10.33087/ekonomis.v6i2.687
Asih, K. L., & Darmawati, D. (2022). The role of independent commissioners in moderating the effect of profitability, company size and company risk on tax avoidance. Asia Pacific Fraud Journal, 6(2), 235–248. https://doi.org/10.21532/apfjournal.v6i2.222
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56(2–3), 228–250. https://doi.org/10.1016/j.jacceco.2013.08.005
Boone, J. P., Khurana, I. K., & Raman, K. K. (2010). Do the Big 4 and the Second-tier firms provide audits of similar quality? Journal of Accounting and Public Policy, 29(4), 330–352. https://doi.org/10.1016/j.jaccpubpol.2010.06.007
Brandon, D. M., Crabtree, A. D., & Maher, J. J. (2004). Nonaudit Fees, Auditor Independence, and Bond Ratings. In AUDITING: A JOURNAL OF PRACTICE & THEORY (Vol. 23, Issue 2).
Busirin, M. F., Azmi, N. A., & Zakaria, N. B. (2015). How effective is board independence to the monitoring of earnings manipulation? Procedia Economics and Finance, 31, 462–469. https://doi.org/10.1016/s2212-5671(15)01177-6
Campbell, K., & Helleloid, D. (2016). Starbucks: Social responsibility and tax avoidance. Journal of Accounting Education, 37, 38–60. https://doi.org/10.1016/j.jaccedu.2016.09.001
Chasbiandani, T., Triastuti, & Ambarwati, S. (2019). Pengaruh corporation risk dan good corporate governance terhadap tax avoidance dengan kepemilikan institusional sebagai variable pemoderasi. Kompartemen: Jurnal Ilmiah Akuntansi, XVII(2), 115–129. http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Chau, G., & Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 19(2), 93–109. https://doi.org/10.1016/j.intaccaudtax.2010.07.002
Choi, J. H., Kim, J. B., Liu, X., & Simunic, D. A. (2008). Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence. Contemporary Accounting Research, 25(1), 55–99. https://doi.org/10.1506/car.25.1.2
Chyz, J. A. (2013). Personally tax aggressive executives and corporate tax sheltering. Journal of Accounting and Economics, 56(2–3), 311–328. https://doi.org/10.1016/j.jacceco.2013.09.003
Cuadrado-Ballesteros, B., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2015). The role of independent directors at family firms in relation to corporate social responsibility disclosures. International Business Review, 24(5), 890–901. https://doi.org/10.1016/j.ibusrev.2015.04.002
Dewianawati, D., & Setiawan, E. (2021). An analysis of tax avoidance in food beverage companies registered in Indonesia stock exchange. International Journal of Science, Technology & Management, 93–105. http://ijstm.inarah.co.id
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Eaton, T. V., Nofsinger, J. R., & Varma, A. (2014). Institutional investor ownership and corporate pension transparency. Financial Management, 43(3), 603–630. https://doi.org/10.1111/fima.12045
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management, 14(1), 57–74.
Ezejiofor, R. A., & Ezenwafor, E. C. (2021). Corporate Governance and Tax Avoidance: Evidence from Nigerian Quoted Food and Beverage Companies. Macro Management & Public Policies, 2(4), 40–47. https://doi.org/10.30564/mmpp.v2i4.2632
Francis, J. R., Michas, P. N., & Seavey, S. E. (2013). Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research, 30(1), 325–355. https://doi.org/10.1111/j.1911-3846.2012.01156.x
Gujarati, D. N., & Porter, D. C. (2008). Basic Econometrics (N. Fox, Ed.; 5th ed., Vol. 5). McGraw-Hill.
Gul, F. A., Lynn, S. G., & Tsui, J. S. L. (2002). Audit quality, management ownership, and the informativeness of accounting earnings. Journal of Accounting, Auditing & Finance, 17(1), 25–49. https://doi.org/10.1177/0148558X0201700102
Hadaming, St. F., & Daito, A. (2023). Leverage, company size, and audit quality effect on tax avoidance in manufacturing companies listed on the Indonesia stock exchange and Malaysia exchange for the 2015-2019 period. Journal of Accounting and Finance Management, 3(6), 274–284. https://doi.org/10.38035/jafm.v3i6
Haruna, S., Arifin, M. A., Syafar, M., Darmawansyah, Indar, & Mallongi, A. (2020). The impact of external control on tax avoidance. South Asian Research Journal of Humanities and Social Sciences, 2(4), 317–322. https://doi.org/10.36346/sarjhss.2020.v02i04.015
Irfansyah, N., Bawono, I. R., & Suparlinah, I. (2020). Tax aggressiveness affected by corporate social responsibility, earnings management, and audit quality. Permana: Jurnal Perpajakan, Manajemen Dan Akuntansi, 12(2), 196–214. http://permana.upstegal.ac.id/index.php/permana
Jiang, Y., Zheng, H., & Wang, R. (2021). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308
Jo, H., & Park, K. (2020). Controversial industries, regional differences, and risk: Role of CSR. Asia-Pacific Journal of Financial Studies, 49(6), 911–947. https://doi.org/10.1111/ajfs.12320
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. Accounting Review, 92(2), 101–122. https://doi.org/10.2308/accr-51529
Khurana, I. K., & Moser, W. J. (2013). Institutional shareholders’ investment horizons and tax avoidance. Journal of the American Taxation Association, 35(1), 111–134. https://doi.org/10.2308/atax-50315
Krishnan, G. V., & Visvanathan, G. (2011). Is there an association between earnings management and auditor-provided tax services? Journal of the American Taxation Association, 33(2), 111–135. https://doi.org/10.2308/atax-10055
Lai, T. T. T., & Pham, D. H. (2020). The quality of audit services: An assessment from FDI clients in Vietnam. Accounting, 6(6), 1071–1076. https://doi.org/10.5267/j.ac.2020.7.012
Lenz, H. (2022). Aggressive Tax Avoidance and Business Ethics. In Encyclopedia of Business and Professional Ethics (pp. 1–5). Springer International Publishing. https://doi.org/10.1007/978-3-319-23514-1_1287-1
Lisic, L. L. (2014). Auditor-provided tax services and earnings management in tax expense: The importance of audit committees. Journal of Accounting, Auditing and Finance, 29(3), 340–366. https://doi.org/10.1177/0148558X14536046
Listyaningsih, F., & Tanjung, P. R. S. (2019). The effect of good corporate governance, company sizes, and leverage of tax avoidance. EPRA International Journal of Multidisciplinary Research (IJMR) Peer Reviewed Journal, 5(11), 26–36. https://doi.org/10.36713/epra2013
Mangoting, Y., Sumarno, V. A., Gloria, T., & Dwi Indriani, S. (2020). Does coercive power influence the relationship of tax morale on tax evasion. Advances in Economics, Business and Management Research, 60–68.
Ma’sum, M. A., Jaeni, & Badjuri, A. (2023). Tax avoidance dalam perspektif agency theory (studi empiris pada karakteristik teks laporan tahunan). Jurnal Ilmiah MEA, 7(2), 1873–1884.
Minnick, K., & Noga, T. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703–718. https://doi.org/10.1016/j.jcorpfin.2010.08.005
Musaddad, A., & Ervina, D. (2022). Pengaruh penghindaran pajak (tax avoidance) terhadap biaya utang (study pada perusahaan food and beverages di Bursa Efek Indonesia 2018-2020). JFAS: Journal of Finance and Accounting Studies, 4(1), 22–28. www.idx.co.id
Mutmainah. (2022). Factors Related Tax Avoidance on Food and Beverage Manufacturing Companies Listed in Indonesia Stock Exchange Period 2017-2020. Arkus, 8(2), 240–243. https://doi.org/10.37275/arkus.v8i2.183
Pratt, J. W., & Zeckhauser. (1985). Principals and agents: An overview. In Principals and Agents: The Structure of Business. https://www.researchgate.net/publication/247249967
Purnamasari, D., & Fachrurrozie. (2020). Accounting analysis journal the effect of profitability, leverage, and firm size on earnings quality with independent commissioners as moderating variable. Accounting Analysis Journal, 9(3), 173–178. https://doi.org/10.15294/aaj.v9i3.42067
Reeve, B., & Gostin, L. O. (2019). "Big” food, tobacco, and alcohol: Reducing industry influence on noncommunicable disease prevention laws and policies. International Journal of Health Policy and Management, 8(7), 450–454. https://doi.org/10.15171/ijhpm.2019.30
Rizqia, A., & Lastiati, A. (2021). Audit quality and tax avoidance: The role of independent commissioners and audit committee’s financial expertise. Journal of Accounting Auditing and Business, 4(1), 14–31. https://doi.org/10.24198/jaab.v4i1.29642
Sa’diah, F., & Afriyenti, M. (2021). Pengaruh Tax Avoidance, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Kebijakan Transfer Pricing. In Jurnal Eksplorasi Akuntansi (Vol. 3). Online. http://jea.ppj.unp.ac.id/index.php/jea/index
Shailer, G. (2018). Agency Theory. In Encyclopedia of Business and Professional Ethics (pp. 1–4). Springer International Publishing. https://doi.org/10.1007/978-3-319-23514-1_151-1
Sherly, E. N., & Fitria, D. (2021). Pengaruh penghindaran pajak, kepemilikan institusional, dan profitabilitas terhadap biaya hutang (studi empiris pada perusahaan manufaktur yang terdaftar di bei periode 2011‐2015). Ekombis Review, 58–69.
Simanjuntak, E. P., & Suranta, E. (2024). Pengaruh financial distress dan kualitas audit terhadap penghindaran pajak : Covid 19 sebagai variabel moderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi Dan Akuntansi), 8(1), 117–139.
Suryaningrum, R., & Ratnawati, J. (2024). Pengaruh kinerja lingkungan, biaya lingkungan, kepemilikan saham publik, green accounting dan struktur modal terhadap kinerja keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(1), 1270–1292.
Suwarno, A. E., Anggraini, Y. B., & Puspawati, D. (2020). Audit fee, audit tenure, auditor’s reputation, and audit rotation on audit quality. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 5(1), 61–70. http://journals.ums.ac.id/index.php/reaksi/index
Wegener, M., & Labelle, R. (2017). Is business ethics the ‘Last Rampart’ against tax aggressiveness? International Journal of Accounting Research, 05(02), 1–9. https://doi.org/10.4172/2472-114x.1000153
Wenwu, X., Khurram, M. U., Qing, L., & Rafiq, A. (2023). Management equity incentives and corporate tax avoidance: Moderating role of the internal control. Frontiers in Psychology, 14. https://doi.org/10.3389/fpsyg.2023.1096674
Wicaksono, K., & Oktaviani, R. M. (2021). Effect of CEO characteristics toward tax aggressiveness: Overview of Indonesia family firms. Jurnal Ekonomi, 26(2), 179. https://doi.org/10.24912/je.v26i2.745
Widiiswa, R. A. N., & Baskoro, R. (2020). Good corporate governance dan tax avoidance pada perusahaan multinasional dalam moderasi peningkatan tax audit coverage ratio. Scientax, 2(1), 57–74.
Windyasari, N. K., Harimurti, F., & Suharno. (2019). Pengaruh strategi bisnis, karakter eksekutif, dan ukuran perusahaan terhadap tax avoidance. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(1), 82–92.
Wiseman, R. M., Cuevas-Rodríguez, G., & Gomez-Mejia, L. R. (2012). Towards a social theory of agency. Journal of Management Studies, 49(1), 202–222. https://doi.org/10.1111/j.1467-6486.2011.01016.x
Zuvilla, T., & Surono, Y. (2022). Pengaruh Komisaris Independen, Pajak Tangguhan dan Laba Bersih Terhadap Manajemen Laba dengan Tax Avoidance sebagai Variabel Intervening pada Perusahaan Sub Sektor Makanan & Minuman di Bursa Efek Indonesia Periode 2015 – 2019. Ekonomis: Journal of Economics and Business, 6(2), 751. https://doi.org/10.33087/ekonomis.v6i2.687
Published
2024-05-10
How to Cite
Michael, M., & Widjaja, W. (2024). UNDERSTANDING TAX AVOIDANCE : INSIGHTS FROM COMMISSIONERS, OWNERSHIP, AUDIT, EXECUTIVES. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(2), 96-114. https://doi.org/10.31955/mea.v8i2.3971
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