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The Role of Audit Committee Characteristics in Tax Planning

In: Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025)

Author

Listed:
  • Alfita Rakhmayani

    (Diponegoro University)

  • Maya Aresteria

    (Diponegoro University)

  • Deddy Sulestiyono

    (Diponegoro University)

  • Body Avivya Faraintika

    (Diponegoro University)

Abstract

Notably, an overly aggressive tax planning strategy undertaken by a company increases the likelihood of encountering unprecedented risks. In conjunction with scrutinizing financial statements, the Audit Committee assumes responsibility for ensuring compliance with applicable accounting regulations and standards, including taxation guidelines. This investigation endeavours to examine the impact of committee composition and meeting frequency on the tax planning strategies pursued by companies. A multiple regression analysis was employed in testing the hypotheses. The research sample comprised 75 Indonesian companies listed on the Indonesian Stock Exchange in 2023 that satisfied the established criteria. The findings of this study indicate that the configuration of committee membership and the frequency of meetings do not exert any significant influence on the tax planning initiatives undertaken by the surveyed firms. Consequently, it appears that the Audit Committee does not yield a sufficient influence on the companies’ tax planning strategies.

Suggested Citation

  • Alfita Rakhmayani & Maya Aresteria & Deddy Sulestiyono & Body Avivya Faraintika, 2025. "The Role of Audit Committee Characteristics in Tax Planning," Advances in Economics, Business and Management Research, in: Lia Warlina & Senny Luckyardi (ed.), Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (IC, pages 42-50, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-795-3_5
    DOI: 10.2991/978-94-6463-795-3_5
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