The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable

Abstract

The purpose of this study is to determine the effect of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderation variable. This research belongs to the type of quantitative research. The data collection method in this study is by collecting financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for 2017-2021. Sampling technique with the purposive sampling method. The number of samples in this study was 100 sample data from 20 companies. The data analysis method used was multiple linear regression analysis and moderated regression analysis. The results of this study showed that audit committee variables did not have a significant effect on tax avoidance; Independent commissioner variables had a significant effect on tax avoidance; Audit quality variables had a significant effect on tax avoidance; Also company size variables were not able to moderate the influence audit committee on tax avoidance; Company size variables able to moderate the effect of audit committee on tax avoidance; Finally, company size variables unable to moderate the effect of audit quality on tax avoidance.

Keywords

• audit committee
• independent commissioner
• audit quality
• tax avoidance
• company size