Published: 2025-12-01
Pengaruh Komite Audit, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Penghindaran Pajak
DOI: 10.35870/jemsi.v11i6.5472
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Abstract
This study aims to analyze the influence of audit committees, institutional ownership, and company size on tax avoidance in companies included in the Jakarta Islamic Index 30 (JII 30) for the 2019–2023 period. This study uses a quantitative approach with a purposive sampling technique, based on three criteria, namely: (1) Companies listed on sharia stocks recorded on the JII in 2019–2023, (2) Companies that publish financial reports using the rupiah currency in the observation year for the 2019–2023 period, (3) Companies do not have a negative commercial profit value so as not to cause distortion in the study. Based on these criteria, 10 companies were obtained as samples. Data analysis was carried out using multiple regression using the Eviews-12 application. The results of the study show that the three independent variables simultaneously have a significant impact on tax avoidance. However,Partially, audit committees and institutional ownership have no significant effect, while company size does. These results indicate that large-scale companies tend to be more capable of developing tax avoidance strategies because they have more adequate resources and tax planning. The implications of this study emphasize the importance of tax policy oversight for large companies to minimize tax avoidance practices.
Keywords
Audit Committee ; Institusional Ownership ; Firm Size ; Tax Avoidance
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 6 (2025)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i6.5472
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Tasya Ayu Utami
Prodi Akuntansi, Fakultas Ekonomi, Universitas Pamulang, Jalan Surya Kencana No 1 Kec. Pamulang, Kota Tangerang Selatan, Banten, Indonesia.
Ferdiansyah Ferdiansyah
Prodi Akuntansi, Fakultas Ekonomi, Universitas Pamulang, Jalan Surya Kencana No 1 Kec. Pamulang, Kota Tangerang Selatan, Banten, Indonesia.
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