EFFECT OF COMPETENCE OF THE AUDIT COMMITTEE AND AUDITORS OF THE BIG FIVE PUBLIC ACCOUNTING FIRM ON TAX AVOIDANCE

Abstract

Research this aiming for knowing the influence of the competence of the audit committee and auditor of the Big 5 Public Accountants Office on tax avoidance. Research conducted using a quantitative approach with data analysis using multiple linear regression. The research sample used by manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Results research shows that the competence of the audit committee has no effect on corporate tax avoidance. Similarly, the auditors of the Big 5 Public Accounting Firm also have no influence on corporate tax avoidance.

Keywords

• Taxation
• competence
• audit
• committee
• auditor