The Impact of External Control on Tax Avoidance

Deden Tarmidi, DT and Pratiwi Nila Sari, PNS and Feber Sormin, FS (2020) The Impact of External Control on Tax Avoidance. South Asian Research Journal of Humanities and Social Sciences, 2 (4). pp. 356-360. ISSN 2664-4002

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Abstract: This study aims to analyze the influence of external control factors on management taxation policy, especially tax avoidance. The fact that many cases of tax avoidance occur in Indonesia as well as in other ASEAN countries encourage researchers to try to analyze the level of entity tax avoidance from external control factors consisting of independent commissioners and audit quality. Using a multiple regression approach with a random effect model and STATA software, this study found that audit quality has a negative effect on tax avoidance, while independent commissioners do not. These results explain that the supervisory role of the external auditor in assessing the procedures for preparing the company's financial statements has a good impact, namely that it can affect management in reducing tax avoidance. Keywords: Tax Acoidance, Commissioners Independent, Audit Quality.

Item Type: Article
Subjects: Ilmu Sosial > Ekonomi > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Deden Tarmidi, DT0311098304
Pratiwi Nila Sari, PNS0319018601
Feber Sormin, FS0303027302
Depositing User: Pratiwi Nila Sari
Date Deposited: 01 Mar 2021 02:42
Last Modified: 01 Mar 2021 02:42

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