The Impact of Ownership Structure, Independent Commissioners, Audit Committees, and Audit Quality on Tax Avoidance - An Empirical Study of Non-Financial Firms listed on the Indonesia Stock Exchange from 2013-2016

Linta Septiya, Santi Novita

2018

Abstract

This study aims to provide empirical evidence regarding the impact of family ownership, government ownership, foreign ownership, independent commissioners, audit committees and audit quality on tax avoidance. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), which is the ratio of cash tax paid to pre-tax income. The sample includes 568 non-financial firms listed on the Indonesia Stock Exchange between 2013 and 2016 and is determined by the purposive sampling method. The impacts of family ownership, government ownership, foreign ownership, independent commissioners, audit committees and audit quality on tax avoidance were analyzed using multiple linear regression analysis with the help of SPSS 21 software. Based on the results, it can be concluded that independent commissioners, audit committees and audit quality have no significant impact on tax avoidance; meanwhile, family ownership, government ownership, and foreign ownership have a significant impact on tax avoidance. This indicates that higher ownership of family, government, and foreign company will reduce tax avoidance practices.

Paper Citation

in Harvard Style

Septiya L. and Novita S. (2018). The Impact of Ownership Structure, Independent Commissioners, Audit Committees, and Audit Quality on Tax Avoidance - An Empirical Study of Non-Financial Firms listed on the Indonesia Stock Exchange from 2013-2016.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 515-521. DOI: 10.5220/0007017605150521

in Bibtex Style

@conference{jcae symposium18,
author={Linta Septiya and Santi Novita},
title={The Impact of Ownership Structure, Independent Commissioners, Audit Committees, and Audit Quality on Tax Avoidance - An Empirical Study of Non-Financial Firms listed on the Indonesia Stock Exchange from 2013-2016},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={515-521},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007017605150521},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Impact of Ownership Structure, Independent Commissioners, Audit Committees, and Audit Quality on Tax Avoidance - An Empirical Study of Non-Financial Firms listed on the Indonesia Stock Exchange from 2013-2016
SN - 978-989-758-339-1
AU - Septiya L.
AU - Novita S.
PY - 2018
SP - 515
EP - 521
DO - 10.5220/0007017605150521