EFEK MODERASI KUALITAS AUDIT EKSTERNAL TERHADAP HUBUNGAN ANTARA KARAKTERISTIK KOMITE AUDIT DAN PENGHINDARAN PAJAK

• Main Author: Kurnia Dyah Pramesty, (Author)
• Format: Book
• Published: 2020-07-02.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/8798/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/8798/2/AWAL.pdf; http://repository.upnvj.ac.id/8798/3/BAB%201.pdf; http://repository.upnvj.ac.id/8798/4/BAB%202.pdf; http://repository.upnvj.ac.id/8798/5/BAB%203.pdf; http://repository.upnvj.ac.id/8798/6/BAB%204.pdf; http://repository.upnvj.ac.id/8798/7/BAB%205.pdf; http://repository.upnvj.ac.id/8798/8/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/8798/9/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/8798/10/LAMPIRAN.pdf
• Keywords: HB Economic Theory; HC Economic History and Conditions; HJ Public Finance

This study aims to examine the effect of audit committee characteristics on tax avoidance that is moderated by the quality of external audits. This study also uses profitability, firm size and leverage as control variables. Tax avoidance as the dependent variable is proxied by GAAP ETR. The characteristics of the audit committee as an independent variable are proxied by the expertise audit committee and the busyness audit committee. Whereas the quality of external audits is proxied by the size of the KAP. This study uses secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018. The number of samples processed is 234 samples for both models. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this study indicate that the expertise audit committee and the busyness audit committee have no effect on tax avoidance and the quality of the external audit cannot moderate the characteristics of the audit committee with tax avoidance.