Apakah Kualitas Audit Dapat Mempengaruhi Agresivitas Pajak ?
DOI:
https://doi.org/10.59059/mutiara.v1i5.448Keywords:
KAP Size, Audit tenure, Audit Fee, Tax AggressivenessAbstract
Management of the company can use tax planning strategies in ways that are legal (tax avoidance) or illegal (tax evasion). However, it is crucial to remember that the nation would suffer due to the reduction in one of its primary financial sources. This study examined KAP size, audit duration, audit fees, and tax aggressiveness for companies in the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) between 2017 and 2021. The data was obtained from annual reports that were posted on the official websites of the Indonesian Stock Exchange and other businesses. The sampling strategy employed was purposeful sampling, and 12 businesses were gathered over five years for 60 businesses. The method of analysis used is panel data regression analysis. The results of this study demonstrate the relationship between audit fees, audit duration, KAP size and tax aggressiveness. The size of the KAP, however, impacts tax aggressiveness in the food and beverage subsector companies listed on the Indonesia Stock Exchange between 2017 and 2021. In contrast, audit tenure and audit fees have no impact.
References
Addison, Susan, and Frank Mueller. 2015. “The Dark Side of Professions: The Big four and Tax Avoidance.” Accounting, Auditing and Accountability Journal 28(8):1263–90. doi: 10.1108/AAAJ-01-2015-1943.
Agoes, Sukrisno. 2017. Auditing : Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. 5th ed. Jakarta: Salemba Empat.
Ambarsari, Desi, Dudi Pratomo, and Kurnia. 2018. “Pengaruh Ukuran Dewan Komisaris, Gender Diversity Pada Dewan, Dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak.” Jurnal Aset (Akuntansi Riset) 10(2):163–76.
Andrian, and Nursiam. 2018. “Pengaruh Fee Audit, Audit tenure, Rotasi Audit Dan Reputasi Auditor Terhadap Kualitas Audit.” Riset Akuntansi Dan Keuangan Indonesia 3(1).
Asalam, Ardan Gani, and Dudi Pratomo. 2020. “Fiscal Loss Compensation, Profitability, Leverage, and Tax Avoidance: Evidence From Indonesia.” PalArch’s Journal of Archaeology of Egypt / Egyptology 17(7):3056–66.
Bendickson, Josh, Jeff Muldoon, Eric Liguori, and Phillip E. Davis. 2016. “Agency Theory: The Times, They Are a-Changin’.” Management Decision 54(1):174–93. doi: 10.1108/MD-02-2015-0058.
Boussaidi, Ahmed, and Mounira Hamed-Sidhom. 2021. “Board’s Characteristics, Ownership’s Nature and Corporate Tax Aggressiveness: New Evidence from the Tunisian Context.” EuroMed Journal of Business 16(4):487–511. doi: 10.1108/EMJB-04-2020-0030.
Halioui, Khamoussi, Souhir Neifar, and Fouad Ben Abdelaziz. 2016. “Corporate Governance, CEO Compensation and Tax Aggressiveness: Evidence from American Firms Listed on the NASDAQ 100.” Review of Accounting and Finance 15(4):445–62. doi: 10.1108/RAF-01-2015-0018.
Hasibi, Zidny Nafi, and Nur Fitriyanto. 2021. “Pengaruh Kualitas Audit Dan Komite Audit Terhadap Agresivitas Pajak.” Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang 11(1):58–66. doi: 10.26714/mki.11.1.2021.58-66.
Hogan, Brian, and Tracy Noga. 2015. “Auditor-Provided Tax Services and Long-Term Tax Avoidance.” Review of Accounting and Finance 14(3):285–305. doi: 10.1108/RAF-10-2013-0116.
Jadiyappa, Nemiraja, L. Emily Hickman, Ram Kumar Kakani, and Qambar Abidi. 2021. “Auditor Tenure and Audit Quality: An Investigation of Moderating Factors Prior to the Commencement of Mandatory Rotations in India.” Managerial Auditing Journal 36(5):724–43. doi: 10.1108/MAJ-12-2020-2957.
Jensen, Michael C., and Willian H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3(4):305–60. doi: https://doi.org/10.1016/0304-405X(76)90026-X.
Kemenkeu. 2022. “Bertemu Badan Anggaran DPR RI, Menkeu Sampaikan Laporan Realisasi Anggaran 2021.” Kementrian Keuangan. Retrieved November 13, 2022 (https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Bertemu-Badan-Anggaran-DPR-RI-Menkeu).
Khairunisa, Kartika, Dini Wahjoe Hapsari, and Wiwin Aminah. 2017. “Kualitas Audit, Corporate Social Responsibility, Dan Ukuran Perusahaan Terhadap Tax Avoidance.” Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK) 9(1):39–46.
Kompas.com. 2014. “Coca-Cola Diduga Akali Setoran Pajak.” Retrieved November 13, 2022 (https://money.kompas.com/read/2014/06/13/1135319/Coca-Cola.Diduga.Akali.Setoran.Pajak).
Kuncoro, Basuki Wahyu, and Dwi Asih Surjandari. 2023. “The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable.” Journal of Economics, Finance and Accounting Studies 5(1):201–8. doi: 10.32996/jefas.
Lestari, Nanik, and Sucitra Nedya. 2019. “The Effect of Audit Quality on Tax Avoidance.” Atlantic Press 354:329–33. doi: 10.1080/23311975.2020.1798068.
Lestari, Poppy Ariyani Sumitha, Dudi Pratomo, and Ardan Gani Asalam. 2021. “Pengaruh Koneksi Politik Dan Capital Intensity Terhadap Agresivitas Pajak Poppy.” Jurnal Aset (Akuntansi Riset) 11(1):41–54. doi: 10.1016/j.gfj.2021.100667.
Marzuki, Marziana Madah, and Muhammad Syukur. 2021. “The Effect of Audit Fees, Audit Quality and Board Ownership on Tax Aggressiveness: Evidence from Thailand.” Asian Review of Accounting 29(5):617–36. doi: 10.1108/ARA-11-2020-0179.
Menchaoui, Ines, and Chaima Hssouna. 2022. “Impact of Internal Governance Mechanisms on Tax Aggressiveness: Evidence from French Firms Listed on the CAC 40.” EuroMed Journal of Business. doi: 10.1108/EMJB-03-2022-0047.
Ortas, Eduardo, and Isabel Gallego-Álvarez. 2020. “Bridging the Gap between Corporate Social Responsibility Performance and Tax Aggressiveness: The Moderating Role of National Culture.” Accounting, Auditing and Accountability Journal 33(4):825–55. doi: 10.1108/AAAJ-03-2017-2896.
Pohan, and Chairil Anwar. 2017. Manajemen Perpajakan: Strategi Perencanaan Pajak Dan Bisnis (Edisi Revisi). Jakarta: Kompas Gramedia.
Richardson, Grant, Grantley Taylor, and Roman Lanis. 2013. “The Impact of Board of Director Oversight Characteristics on Corporate Tax Aggressiveness: An Empirical Analysis.” Journal of Accounting and Public Policy 32(3):68–88. doi: 10.1016/j.jaccpubpol.2013.02.004.
Salehi, Mahdi, Hossein Tarighi, and Tahereh Alidoust Shahri. 2020. “The Effect of Auditor Characteristics on Tax Avoidance of Iranian Companies.” Journal of Asian Business and Economic Studies 27(2):119–34. doi: 10.1108/jabes-11-2018-0100.
Sri Utaminingsih, Nanik, Dini Kurniasih, Maylia Pramono Sari, and Monica Rahardian Ary Helmina. 2022. “The Role of Internal Control in the Relationship of Board Gender Diversity, Audit Committee, and Independent Commissioner on Tax Aggressiveness.” Cogent Business and Management 9(1). doi: 10.1080/23311975.2022.2122333.
Sugiyono. 2022. Metode Penelitian Kuantitatif. 3rd ed. edited by Setiyawami. Bandung: ALFABETA.
Suprimarini, Ni Putu Deiya, and Bambang Surprasto. 2017. “Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Kepemilikan Institusional Pada Agresivitas Pajak.” E-Jurnal Akuntansi Universitas Udayana 19(2):1349–77.
Suyadnya, I. Gede, and Ni Luh Supadmi. 2017. “Pengaruh Ukuran KAP, Audit Fee, Dan Audit tenure Pada Agresivitas Pajak.” E-Jurnal Akuntansi 21(1).
Yohendra, Cynthia, and Meinie Susanty. 2019. “Analisis Tata Kelola Perusahaan, Dan Nilai Perusahaan.” Jurnal Manajemen 21(2):113–28. doi: 10.54964/manajemen.v6i2.205.
