IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v26y2022i2p203-210id23570.html
   My bibliography  Save this article

Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange

Author

Listed:
  • Rafli Prastiatry Zain
  • Nurmadi Harsa Sumarta
  • Prihatnolo Gandhi Amidjaya

Abstract

Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion on tax avoidance by non-financial companies listed on the IDX. This study used a set of panel data that consisted of non-financial companies listed on the IDX operating in the 2017-2020 period. The data were obtained from the companies’ annual report. The result of this study demonstrated that auditor industry specialization had a significant positive effect on tax avoidance, while audit tenure did not affect tax avoidance. There was a positive relationship between audit opinion and tax avoidance. This research has limitations as it was only conducted for a short period. Further research can develop this model by including variables which were excluded from this study and involving more samples and sectors of the research objects.

Suggested Citation

  • Rafli Prastiatry Zain & Nurmadi Harsa Sumarta & Prihatnolo Gandhi Amidjaya, 2022. "Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 26(2), pages 203-210.
    • Handle: RePEc:uii:jaaife:v:26:y:2022:i:2:p:203-210:id:23570
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/view/23570/15106
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:26:y:2022:i:2:p:203-210:id:23570. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.