Tax Avoidance: Peran Karakter Auditor Menekan Munculnya Tax Avoidance (Kasus Pada Perusahaan yang Tergabung dalam JII70 Tahun 2021)

Lisa Rosalina, Nor Hadi

Abstract


The research is intended to test the effect of auditor characteristics (audit specialization, audit tenure, audit opinion and audit fees) on tax avoidance empirically. Testing this research has a fundamental essence, namely testing agency theory in the form of economic rational content in taxation so that it creates motivation to carry out tax avoidance. This research was conducted at companies that are members of the Jakarta Islamic Index (JII70) in 2021. The data is in the form of secondary data collected by documentation procedures. The total population of the study was 81 companies, the number of samples was 44 companies, and the sampling technique used was purposive sampling. To analyze the data using ordinary least squares. The results showed that two of the four hypotheses were accepted: audit specialization and audit fees significantly affected tax avoidance. However, audit tenure and audit opinion have no significant effect on tax avoidance. Observing the results of this hypothesis implies that in accordance with the rules of agency theory, economic rational strength creates tax avoidance motivation to defend the company's interests.


Full Text:

PDF

References


Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812.

Anggraeni, R., & Febrianti, M. (2019). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 21(23), 185–192. http://jurnaltsm.id/index.php/JBA

Anisa, N., & Muid, D. (2017). Analisis Pengaruh Agresivitas Pajak Terhadap Cash Holding Dan Nilai Perusahaan. Diponegoro Journal of Accounting, 6(2003), 1–9.

Cahyadi, R., Nasaruddin, F., & Lannai, D. (2020). Pengaruh Structure Ownership Dan Karakteristik Auditor Terhadap Tax Avoidance Pada Perusahaan Dalam Idxv30 Di Bursa Efek Indonesia. Invoice : Jurnal Ilmu Akuntansi, 2(1), 86–101. https://doi.org/10.26618/inv.v2i1.3189

Christina, N., Ekonomi, F., & Internasional, U. (2021). Analisis Pengaruh Karakteristik Audit dan Karakteristik Perusahaan Terhadap Praktik Penghindaran Pajak pada Perusahaan BEI Analysis Effect of Audit Characteristics and Company Characteristics on Tax Avoidance in IDX Companies. 17(4), 733–747.

Damayanti, SE., M.Si., E. (2022). Pengaruh Audit Fee Dan Reputasi Auditor Terhadap Audit Delay Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(2), 771. https://doi.org/10.35137/jabk.v9i2.689

Efrata, T. A., & Destriana, N. (2021). Tata Kelola Perusahaan, Karakteristik Perusahaan, Auditor Spesialisasi Industri dan Manajemen Laba. E-Jurnal Akuntansi TSM, 1(3), 83–94.

Fadhila, Z., & Handayani, R. (2019). Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange). JDA Jurnal Dinamika Akuntansi, 11(1), 34–47. http://journal.unnes.ac.id/nju/index.php/jda

Ghozali, I. (2014). 25 Grand Theory: Teori Besar Ilmu Manajemen, Akuntansi, dan Bisnis. Yoga Pratama.

Hasbi, Z. N., & Fitriyanto, N. (2021). Pengaruh Kualitas Audit Dan Komite Audit Terhadap Perilaku Penghindaran Pajak (Tax Avoidance). Maksimum, 11(1), 58. https://doi.org/10.26714/mki.11.1.2021.58-66

Lestari, N., & Nedya, S. (2019). The Effect of Audit Quality on Tax Avoidance. Advances in Social Science, Education and Humanities Research, 354, 329–333.

Lukman, J. O. N. (2022). Pengaruh Profitabilitas, Leverage , Ukuran Perusahaan, Opini Audit, dan Penghindaran Pajak Terhadap Penerbitan Laporan Audit. 19(2), 241–271.

Mauliana, E., & Laksito, H. (2021). Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufatur yang Terdaftar di BEI tahun 2017-2019). 10(4), 1–15.

Meilani Marpaung, C., & Manalu, M. (2020). Pengaruh Tax Avoidance Dan Transparansi Terhadap Nilai Perusahaan Pada Sub Sektor Otomotif Yang Listing Di Bei. Jurnal Terapan Ilmu Manajemen Dan Bisnis, 3(2), 43–53. https://doi.org/10.58303/jtimb.v3i2.2445

Ngabdillah, F. R., Pratama, B. C., Dirgantari, N., & Wibowo, H. (2022). Pengaruh Koneksi Politik, Komisaris Independen, Kualitas Audit dan Komite Audit terhadap Tax Avoidance. Derivatif: Jurnal Manajemen, 16(1), 1–16.

Nisrina, B., & Madani, P. (n.d.). The Effect of Audit Characteristics on Tax Avoidance Pengaruh Karakteristik Audit terhadap Tax Avoidance. 1, 2–3.

Rachmat, R. A. H., Rachman, Y. T., & Putra, I. G. S. (2021). The Effect Of Capital Structure And Profitability On Tax Avoidance In Manufacturing Companies Listed On The Idx 2013-2017. Turkish Journal of Computer and Mathematics Education Research Article, 12(8), 1332–1341.

Richmadenda, & Pratomo, D. (2018). Pengaruh Audit Tenur, Komite Audit, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2013-2016) The Influence of Audit Tenure, Audit Committee, and Firm Size to. E-Proceeding of Management, 5(3), 3342–3349.

Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The Effect of Auditor Characteristics on Tax Avoidance of Iranian Companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100

Sari, M., & Devi, H. P. (2018). Pengaruh Corporate Governance dan Karakteristik Eksekutif Terhadap Tax Avoidance. Jurnal Akuntansi, 2(2), 298–306.

Sembiring, F. R. S., & Sofie. (2022). Pengaruh Koneksi Politik, Karakteristik Perusahaan, Kompensasi Rugi Fiskal dan Kualitas Audit Terhadap Penghindaran Pajak. 2(2), 1011–1022.

Simalango, E. D., & Siagian, V. (2022). Pengaruh Ukuran Perusahaan, Opini Auditor, Reputasi Auditor, Dan Pergantian Manajemen Terhadap Auditor Switching Pada “Indeks Papan Utama” the. Jurnal Akuntansi Universitas Jember, 20(1), 1–15.

Sugiyanto, . (2018). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Pemoderasi Kepemilikan Institusional. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(1), 82–96. http://openjournal.unpam.ac.id/index.php/JIA/article/view/1209

Sunengsih, L., Iskandar, I., & Kusumawardani, A. (2022). Pengaruh tax avoidance, keputusan investasi dan kebijakan dividen terhadap nilai perusahaan. Kinerja, 18(4), 628–633. https://doi.org/10.30872/jkin.v18i4.10536

Supriyanto, & Christina, N. (2021). Analisis pengaruh karakteristik audit dan karakteristik perusahaan terhadap praktik penghindaran pajak. Inovasi : Jurnal Ekonomi, Keuangan Dan Manajemen, 17(4), 733–747.

Susanto, A. (2022). Analisis Pengaruh Karakteristik Auditor dan Perusahaan terhadap Penghindaran Pajak pada Perusahaan di Bursa Efek Indonesia. Journal of Management & Business, 4(3), 150–165. https://doi.org/10.37531/sejaman.v4i3.2449

Suyadnya, I. G., & Supadmi, N. L. (2017a). Pengaruh Ukuran KAP, Audit Fee dan Audit Tenure pada Agretivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1131–1159.

Suyadnya, I. G., & Supadmi, N. L. (2017b). Suyadnya 2017. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1131–1159.

Tandean, V., & Carolina, M. (2022). Pengaruh Karakteristik Audit Terhadap Penghindaran. 7, 219–237.

Trikartiko, A., & Dewayanto, T. (2021). Pengaruh Kualitas Kantor Akuntan Publik (KAP) dan Karakteristik Komite Audit Terhadap Penghindaran Pajak ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2019 ). 10, 1–13.

Trikartiko Anigo, D. T. (2021). Pengaruh Kualitas Kantor Auntan Publik (KAP) dan Karakteristik Komite Audit Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2019). Diponegoro Journal of Accounting, 10(4), 1–15.

Wardani, D. K., & Juliani. (2018). The Effect Of Tax Avoidance On Company Value With Corporate Governance As Moderating Variables. Jurnal Nominal, 7(2), 47–61.

Warno, W., & Fahmi, U. (2020). Pengaruh Tax Avoidance Dan Biaya Agensi Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Lq45. EL Muhasaba Jurnal Akuntansi, 11(2), 188–201. https://doi.org/10.18860/em.v11i2.9225




DOI: http://dx.doi.org/10.21043/aktsar.v6i1.20383

Refbacks

  • There are currently no refbacks.


Creative Commons Licence
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.