Dapatkah Komite Audit dan Kualitas Audit Mengurangi Penghindaran Pajak?: Perusahaan Energi yang Terdaftar di BEI tahun 2015 – 2019

Authors

  • Lodis Ramadhan Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman
  • Widyahayu Warmmeswara Kusumastati Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

DOI:

https://doi.org/10.30595/ratio.v6i1.22839

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jumlah rapat komite audit, pengalaman anggota komite audit, dan kualitas audit terhadap penghindaran pajak. Penelitian ini mengambil subjek penelitian pada perusahaan energi yang terdaftar di BEI tahun 2015-2019 dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi berganda. Hasil penelitian membuktikan bahwa jumlah rapat komite audit tidak berpengaruh terhadap penghindaran pajak, sementara itu pengalaman anggota komite audit dan kualitas audit berpengaruh negatif terhadap penghindaran pajak.

Author Biographies

Lodis Ramadhan, Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Student at Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Widyahayu Warmmeswara Kusumastati, Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Lecturer at Magister Sains Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

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Published

2025-02-01

Issue

Vol. 6 No. 1 (2025): Reviu Akuntansi Kontemporer Indonesia

Section

Articles

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