Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance

*Retno Pujilestari  -  Fakultas Ekonomi dan Bisnis Universitas Dr.Soetomo Surabaya, Indonesia
Mustika Winedar  -  Fakultas Ekonomi dan Bisnis Universitas Dr.Soetomo Surabaya, Indonesia
Received: 6 Oct 2019; Published: 6 Oct 2019.
Open Access
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Abstract

This study aims to examine the effect of Executive Character, Company Size, Audit
Quality, and Audit Committee on Tax Avoidance. Executive Character is measured by
calculating company risk, Company Size is determined based on company size, Audit
Quality is stated based on who KAP audits the company, and Audit Committee is
determined based on the number of Audit Committees in the company. While Tax
Avoidance is measured by CETR. By taking samples of mining companies that are
active and listed on the Indonesia Stock Exchange for the period of 2012 to 2016
selected by purposive sampling technique, the research data collected through
documentation techniques are then analyzed by multiple linear regression and the
results show that Executive Character, Company Size, Quality Audit, and the Audit
Committee simultaneously have a significant effect on Tax Avoidance. But partially
only Audit Quality has an effect on Tax Avoidance.

Keywords: Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, Tax Avoidance

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Last update: 2021-03-03 12:10:53

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