The Impact of Board Independence, Institutional Ownership, and Audit Committees on Corporate Tax Aggressiveness
Abstract
This study examines the impact of audit committees, institutional ownership, and independent boards of commissioners on tax aggressiveness. The sample consists of 44 banking institutions listed on the IDX between 2018 and 2022, yielding 128 research observations. Purposive sampling was employed to select the sample, and multiple linear regression analysis was used to analyze the data. The findings suggest that the presence of an independent board of commissioners significantly reduces tax aggressiveness, indicating a positive correlation between a higher proportion of independent commissioners and lower levels of tax avoidance. However, no significant relationship was found between institutional ownership, audit committees, and tax aggressiveness, suggesting these variables may not influence corporate tax strategies in the same way.
Keywords: Independent Board of Commissioners; Institutional Ownership; Audit Committee; Tax Aggressiveness
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References
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Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
Basuki, A. T. (2015). Penggunaan SPSS Dalam Statistik. Danisa Media.
Boussaidi, A., & Hamed-Sidhom, M. (2021). Board’s characteristics, ownership’s nature and corporate tax aggressiveness: new evidence from the Tunisian context. EuroMed Journal of Business, 16(4), 487–511. https://doi.org/10.1108/EMJB-04-2020-0030
Chasbiandani, T., Triastuti, & Ambarwati, S. (2019). Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilkan Institusional sebagai Variabel Pemoderasi. KOMPARTEMEN: Jurnal Ilmiah Akuntansi, 17(2), 115–129. http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Deslandes, M., Fortin, A., & Landry, S. (2020). Audit committee characteristics and tax aggressiveness. Managerial Auditing Journal, 35(2), 272–293. https://doi.org/10.1108/MAJ-12-2018-2109
Dewi, N. M. (2019). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. MAKSIMUM, 9(1), 40–51. https://doi.org/https://doi.org/10.26714/mki.9.1.2019.40-51
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 16(1), 702–732.
Fadilah, St. N., Rachmawati, L., & Dimyati, M. (2021). Pengaruh Komite Audit, Dewan Komisaris Independen dan Intensitas Modal Terhadap Penghindaran Pajak di Perusahaan Keuangan. Jurnal Ilmiah Akuntansi Indonesia, 6(2), 263–290.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467
Fransiska, A., & Sutandi. (2017). Pengaruh Profitabilitas, Capital Intensity Ratio, Leverage Dan Komite Audit Terhadap Tax Avoidance Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015. Jurnal Ilmiah Akuntansi Dan Teknologi, 9(2), 1–8. https://doi.org/https://doi.org/10.31253/aktek.v9i2.241
Gebhart, M. S. (2017). Measuring Corporate Tax Avoidance - An Analysis of Different Measures. Junior Management Science, 3, 43–60. https://doi.org/10.5282/jums/v2i2pp43-60
Hamdani, M. (2016). Good Corporate Governance (GCG) dalam Perspektif Agency Theory. SEMNAS FEKON, 279–283.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Kimsen, Eksandy, A., & Erisa, Y. (2019). Pengaruh Return on Assets, Komite Audit dan Leverage terhadap Penghindaran Pajak (Tax Avoidance) (Studi pada Perusahaan Jasa Sub Sektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). Competitive Jurnal Akuntansi Dan Keuangan, 2(2), 1–12. https://doi.org/http://dx.doi.org/10.31000/competitive.v2i2.908
Lanis, R., Richardson, G., & Taylor, G. (2015). Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Business Ethics, 144(3), 577–596. https://doi.org/10.1007/s10551-015-2815-x
Mappadang, A. (2021). Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market). Jurnal Keuangan Dan Perbankan, 25(1), 81–92. https://doi.org/https://doi.org/10.26905/jkdp.v25i1.5043
Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh Profitabilitas, Komisaris Independen, Leverage, Ukuran Perusahaan dan Intensitas Modal terhadap Tax Avoidance. Jurnal Ekonomi Keuangan Dan Manajemen, 17(1), 82–93. https://doi.org/https://doi.org/10.30872/jinv.v17i1.9098
Mindzak, J., & Zeng, T. (2020). Pyramid ownership structure and tax avoidance among Canadian firms. Accounting Research Journal, 33(1), 16–33. https://doi.org/10.1108/ARJ-02-2017-0036
Poon, M.-F., Lee, T.-H., Har, W.-M., & Teoh, T.-T. M. (2021). The Effect of Audit Characteristics and Audit Committee on Tax Avoidance in Malaysia. International Journal of Research Publication and Reviews, 2(12), 1666–1693. www.ijrpr.com
Pratomo, D., & Rana, R. A. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Komite Audit terhadap Penghindaran Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 91–103. https://doi.org/10.30656/jak.v8i1.2487
Purbowati, R. (2021). Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Penghindaran Pajak). Jurnal Riset Akuntansi Dan Keuangan Dewantara, 4(1), 61–76. https://doi.org/https://doi.org/10.26533/jad.v4i1.755
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Rahayu, D. P., & Wibowo, B. P. (2023). The Impact of Corporate Governance on Tax Aggresiveness: Evidence on Consumer Goods Sector In Indonesia. The Seybold Report Journal, 18(11), 1293–1310. https://doi.org/10.5281/zenodo.10276519
Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial Distress, Komite Audit, dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Dan Keuangan, 6(2), 221–241. https://doi.org/https://dx.doi.org/10.36080/jak.v6i2.420
Ratnasari, D., & Nuswantara, D. A. (2020). Pengaruh Kepemilikan Institusional dan Leverage terhadap Penghindaran Pajak (Tax Avoidance). AKUNESA: Jurnal Akuntansi Unesa, 9(1), 1–10. https://journal.unesa.ac.id/index.php/akunesa
Salhi, B., Al Jabr, J., & Jarboui, A. (2020). A comparison of corporate governance and tax avoidance of UK and Japanese firms. In Comparative Economic Research (Vol. 23, Issue 3, pp. 111–132). Łódź University Press. https://doi.org/10.18778/1508-2008.23.23
Santoso, S. (2019). Mahir Statistik Parametrik. PT Elex Media Komputindo.
Sarasmita, L. P. T., & Ratnadi, N. M. D. (2021). Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance. E-Jurnal Akuntansi, 31(10), 2442–2452. https://doi.org/10.24843/eja.2021.v31.i10.p03
Sari, N., Luthan, E., & Syafriyeni, N. (2020). Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 376–387. https://doi.org/10.33087/jiubj.v20i2.913
Setyawan, S., Wahyuni, E. D., & Juanda, A. (2019). Kebijakan Keuangan Dan Good Corporate Governance Terhadap Agresivitas Pajak. Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 327–342. https://doi.org/10.22219/jrak.v9i3.65
Tahar, A., & Rachmawati, D. (2020). Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan, dan Leverage terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Kompartemen: Jurnal Ilmiah Akuntansi, 18(1), 98–115. https://doi.org/10.30595/kompartemen.v18i1.6342
Tahilia, A. M. A. T., Sulistyowati, & Wasif, S. K. (2022). Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance. Jurnal Akuntansi Dan Manajemen, 19(02), 49–62. https://doi.org/10.36406/jam.v19i02.722
Utaminingsih, N. S., Kurniasih, D., Sari, M. P., & Helmina, M. R. A. (2022). The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business and Management, 9(1), 1–17. https://doi.org/10.1080/23311975.2022.2122333
Wahab, E. A. A., Ariff, A. M., Marzuki, M. M., & Sanusi, Z. M. (2017). Political connections, corporate governance, and tax aggressiveness in Malaysia. Asian Review of Accounting, 25(3), 424–451. https://doi.org/10.1108/ARA-05-2016-0053
Ying, T., Wright, B., & Huang, W. (2017). Ownership structure and tax aggressiveness of Chinese listed companies. International Journal of Accounting and Information Management, 25(3), 313–332. https://doi.org/10.1108/IJAIM-07-2016-0070
Zheng, T., Jiang, W., Zhao, P., Jiang, J., & Wang, N. (2019). Will the Audit Committee Affects Tax Aggressiveness? Lecture Notes on Multidisciplinary Industrial Engineering, Part F46, 1313–1326. https://doi.org/10.1007/978-3-319-93351-1_102
Andini, R., Andika, A. D., & Pranaditya, A. (2021). Analisa Pengaruh Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, dan Profitabilitas terhadap penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Empiris Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Akuntansi Dan Pajak, 22(2), 511. https://doi.org/10.29040/jap.v22i2.3193
Andini, R., Andika, A. D., & Pranaditya, A. (2022). Analisa Pengaruh Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, dan Profitabilitas Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Akuntansi Dan Pajak, 22(2), 530–538. https://doi.org/10.29040/jap.v22i2.3193
Andriyani, M., & Mahpudin, E. (2021). Pengaruh Corporate Governance dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2017-2019. Jurnal Akuntansi Dan Pajak, 21(2), 490–499. https://doi.org/http://dx.doi.org/10.29040/jap.v21i2.1448
Ariawan, I. M. A. R., & Setiawan, P. E. (2017). Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas, dan Leverage terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(3), 1831–1851.
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
Basuki, A. T. (2015). Penggunaan SPSS Dalam Statistik. Danisa Media.
Boussaidi, A., & Hamed-Sidhom, M. (2021). Board’s characteristics, ownership’s nature and corporate tax aggressiveness: new evidence from the Tunisian context. EuroMed Journal of Business, 16(4), 487–511. https://doi.org/10.1108/EMJB-04-2020-0030
Chasbiandani, T., Triastuti, & Ambarwati, S. (2019). Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilkan Institusional sebagai Variabel Pemoderasi. KOMPARTEMEN: Jurnal Ilmiah Akuntansi, 17(2), 115–129. http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Deslandes, M., Fortin, A., & Landry, S. (2020). Audit committee characteristics and tax aggressiveness. Managerial Auditing Journal, 35(2), 272–293. https://doi.org/10.1108/MAJ-12-2018-2109
Dewi, N. M. (2019). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. MAKSIMUM, 9(1), 40–51. https://doi.org/https://doi.org/10.26714/mki.9.1.2019.40-51
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 16(1), 702–732.
Fadilah, St. N., Rachmawati, L., & Dimyati, M. (2021). Pengaruh Komite Audit, Dewan Komisaris Independen dan Intensitas Modal Terhadap Penghindaran Pajak di Perusahaan Keuangan. Jurnal Ilmiah Akuntansi Indonesia, 6(2), 263–290.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467
Fransiska, A., & Sutandi. (2017). Pengaruh Profitabilitas, Capital Intensity Ratio, Leverage Dan Komite Audit Terhadap Tax Avoidance Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015. Jurnal Ilmiah Akuntansi Dan Teknologi, 9(2), 1–8. https://doi.org/https://doi.org/10.31253/aktek.v9i2.241
Gebhart, M. S. (2017). Measuring Corporate Tax Avoidance - An Analysis of Different Measures. Junior Management Science, 3, 43–60. https://doi.org/10.5282/jums/v2i2pp43-60
Hamdani, M. (2016). Good Corporate Governance (GCG) dalam Perspektif Agency Theory. SEMNAS FEKON, 279–283.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Kimsen, Eksandy, A., & Erisa, Y. (2019). Pengaruh Return on Assets, Komite Audit dan Leverage terhadap Penghindaran Pajak (Tax Avoidance) (Studi pada Perusahaan Jasa Sub Sektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). Competitive Jurnal Akuntansi Dan Keuangan, 2(2), 1–12. https://doi.org/http://dx.doi.org/10.31000/competitive.v2i2.908
Lanis, R., Richardson, G., & Taylor, G. (2015). Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Business Ethics, 144(3), 577–596. https://doi.org/10.1007/s10551-015-2815-x
Mappadang, A. (2021). Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market). Jurnal Keuangan Dan Perbankan, 25(1), 81–92. https://doi.org/https://doi.org/10.26905/jkdp.v25i1.5043
Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh Profitabilitas, Komisaris Independen, Leverage, Ukuran Perusahaan dan Intensitas Modal terhadap Tax Avoidance. Jurnal Ekonomi Keuangan Dan Manajemen, 17(1), 82–93. https://doi.org/https://doi.org/10.30872/jinv.v17i1.9098
Mindzak, J., & Zeng, T. (2020). Pyramid ownership structure and tax avoidance among Canadian firms. Accounting Research Journal, 33(1), 16–33. https://doi.org/10.1108/ARJ-02-2017-0036
Poon, M.-F., Lee, T.-H., Har, W.-M., & Teoh, T.-T. M. (2021). The Effect of Audit Characteristics and Audit Committee on Tax Avoidance in Malaysia. International Journal of Research Publication and Reviews, 2(12), 1666–1693. www.ijrpr.com
Pratomo, D., & Rana, R. A. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Komite Audit terhadap Penghindaran Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 91–103. https://doi.org/10.30656/jak.v8i1.2487
Purbowati, R. (2021). Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Penghindaran Pajak). Jurnal Riset Akuntansi Dan Keuangan Dewantara, 4(1), 61–76. https://doi.org/https://doi.org/10.26533/jad.v4i1.755
Putriningsih, D., Suyono, E., & Herwiyanti, E. (2018). Profitabilitas, Leverage, Komposisi Dewan Komisaris, Komite Audit, dan Kompensasi Rugi Fiskal terhadap Penghindaran Pjak. Jurnal Bisnis Dan Akuntansi, 20(2), 77–92. https://doi.org/https://doi.org/10.34208/jba.v20i2.412
Rahayu, D. P., & Wibowo, B. P. (2023). The Impact of Corporate Governance on Tax Aggresiveness: Evidence on Consumer Goods Sector In Indonesia. The Seybold Report Journal, 18(11), 1293–1310. https://doi.org/10.5281/zenodo.10276519
Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial Distress, Komite Audit, dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Dan Keuangan, 6(2), 221–241. https://doi.org/https://dx.doi.org/10.36080/jak.v6i2.420
Ratnasari, D., & Nuswantara, D. A. (2020). Pengaruh Kepemilikan Institusional dan Leverage terhadap Penghindaran Pajak (Tax Avoidance). AKUNESA: Jurnal Akuntansi Unesa, 9(1), 1–10. https://journal.unesa.ac.id/index.php/akunesa
Salhi, B., Al Jabr, J., & Jarboui, A. (2020). A comparison of corporate governance and tax avoidance of UK and Japanese firms. In Comparative Economic Research (Vol. 23, Issue 3, pp. 111–132). Łódź University Press. https://doi.org/10.18778/1508-2008.23.23
Santoso, S. (2019). Mahir Statistik Parametrik. PT Elex Media Komputindo.
Sarasmita, L. P. T., & Ratnadi, N. M. D. (2021). Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance. E-Jurnal Akuntansi, 31(10), 2442–2452. https://doi.org/10.24843/eja.2021.v31.i10.p03
Sari, N., Luthan, E., & Syafriyeni, N. (2020). Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 376–387. https://doi.org/10.33087/jiubj.v20i2.913
Setyawan, S., Wahyuni, E. D., & Juanda, A. (2019). Kebijakan Keuangan Dan Good Corporate Governance Terhadap Agresivitas Pajak. Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 327–342. https://doi.org/10.22219/jrak.v9i3.65
Tahar, A., & Rachmawati, D. (2020). Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan, dan Leverage terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Kompartemen: Jurnal Ilmiah Akuntansi, 18(1), 98–115. https://doi.org/10.30595/kompartemen.v18i1.6342
Tahilia, A. M. A. T., Sulistyowati, & Wasif, S. K. (2022). Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance. Jurnal Akuntansi Dan Manajemen, 19(02), 49–62. https://doi.org/10.36406/jam.v19i02.722
Utaminingsih, N. S., Kurniasih, D., Sari, M. P., & Helmina, M. R. A. (2022). The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business and Management, 9(1), 1–17. https://doi.org/10.1080/23311975.2022.2122333
Wahab, E. A. A., Ariff, A. M., Marzuki, M. M., & Sanusi, Z. M. (2017). Political connections, corporate governance, and tax aggressiveness in Malaysia. Asian Review of Accounting, 25(3), 424–451. https://doi.org/10.1108/ARA-05-2016-0053
Ying, T., Wright, B., & Huang, W. (2017). Ownership structure and tax aggressiveness of Chinese listed companies. International Journal of Accounting and Information Management, 25(3), 313–332. https://doi.org/10.1108/IJAIM-07-2016-0070
Zheng, T., Jiang, W., Zhao, P., Jiang, J., & Wang, N. (2019). Will the Audit Committee Affects Tax Aggressiveness? Lecture Notes on Multidisciplinary Industrial Engineering, Part F46, 1313–1326. https://doi.org/10.1007/978-3-319-93351-1_102
Published
2025-01-30
How to Cite
SARI, Ni Made Citra Riani; SUDANA, I Putu.
The Impact of Board Independence, Institutional Ownership, and Audit Committees on Corporate Tax Aggressiveness.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 5, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/118629>. Date accessed: 15 oct. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i05.p04.
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