Articlediamond2018

The Influence of Earnings Management, Audit Quality and CEO Duality on Tax Avoidance

14 citations0/0 files storedThe Accounting Journal of Binaniaga

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Corporate Taxation and Avoidance Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

This study a ims to get t h e empirical evidence about the influence ofearnings management, audit quality and CEO duality on the tax avoidance. Taxavoidance has used an effective tax rate (ETR) by calculating the corporate taxesexpenses divided by the earnings before income and tax during a certain period.Population of this research are the manufacturing companies in IndonesiaStock Exchange in 2014-2016 which 48 companies are using the purposive samplingtechnique. Methods of data analysis has applied the descriptive statistical analysisand multiple linear regression.These results have indicated that earnings management, audit quality andCEO duality have had a significant effect simultaneously on the tax avoidance.However, partial test results have shown that the audit quality and CEO dualityhave not affected the tax avoidance. While the earnings manegement has had asignificant effect on the tax avoidance.

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References

2016Financial Accounting Theory 2013The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis 2013How far can we trust earnings numbers? What research tells us about earnings management 2014Pengaruh Kualitas Audit Terhadap Manajemen Laba 2013Does corporate governance explain dividend policy in Sub‐Saharan Africa?2016PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2016PENGARUH KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE 2016PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

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2023Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance 2023The Significance of Financial Distress on Tax Avoidance Compared to Gender Diversity and Social Responsibility: A Study from Indonesia

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