Gunawan, Yuliana and Christy, Yunita and SeTin, SeTin and Jonathan, Livia (2021) The Influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. Balance: Economic, Business, Management, and Accounting Journal, 18 (1). pp. 42-49. ISSN 2614-820X
|
Text
13. The Influence of Independent Board of Commissioners_Repository.pdf Download (2937Kb) | Preview |
|
|
Text
13. Turnitin_The Influence of Independent Board of Comissioners.pdf Download (1882Kb) | Preview |
Abstract
This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board of commissioners and audit quality have an effect on tax avoidance, however the audit committee has no partial effect on tax avoidance. Simultaneously the independent board of commissioners, audit committee and audir quality have an effect on tax avoidance. This study is expected to provide benefits for the government, companies and for future researchers.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Independent Board of Commissioners; Audit Committee; Audit Quality;Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 30 Jan 2023 22:33 |
| Last Modified: | 30 Jan 2023 22:33 |
| URI: | http://repository.maranatha.edu/id/eprint/31263 |
Actions (login required)
 |
View Item |
