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Independence Financial Expertise in Audit Committee and Tax Avoidance: is business strategy moderate this relationship?

Gabrielle, Lisa and Devie, Devie and Juniarti, Juniarti (2020) Independence Financial Expertise in Audit Committee and Tax Avoidance: is business strategy moderate this relationship? In: The 2nd International Conference on Business and Banking Innovations (ICOBBI) 2020, 14 - 15 Agustus 2020, STIE Perbanas Surabaya.

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Abstract

The role of financial expertise in audit committee in influencing tax avoidance has been investigated in many previous studies, however, the role of strategy choices by management still not the attention of the researcher. Thus, this study aims to search the strategic choices in moderating the association of financial expertise and tax avoidance. We apply Miles & Snow's Typology, that categorized strategy into prospector, defender, and analyzer. The research sample is listed manufacturing companies in Indonesia Stock Exchange for the period of 2014-2018. There are 320 firm-year that qualify the sample criteria. We find that the existence of financial expertise in commit- tee audit has a significant positive effect on tax avoidance, strategy choices by the companies have no influence on tax avoidance, therefore business strategy cannot moderate the relationship between financial expertise in audit committee and tax avoidance. This research can be implied for companies and governments. With the existence of independent financial expertise can make companies more compliant with applicable regulations and pay taxes according to what they should. For the Government or the authorities can compile policies, especially in taxation, which are appropriate in order to increase taxpayer compliance.

Item Type: Conference or Workshop Item (Paper)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: ICOBBI (International Conference of Business and Banking Innovations)
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 14 Oct 2020 01:24
Last Modified: 20 Oct 2020 04:53
URI: http://eprints.perbanas.ac.id/id/eprint/6091

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