Trilogi Accounting & Business Research
Vol 3, No 1 (2022)

PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP EFFECTIVE TAX RATE PADA BADAN USAHA MILIK NEGARA (BUMN)

Rani Faradilla (Universitas Trilogi)
Anies Lastiati (Universitas Trilogi)

Article Info

Publish Date
14 Jun 2023

Abstract

This study has a purpose, namely to determine the effect of independent commissioners and audit committees on the effective tax rate (ETR). The results of this study indicate that the independent commissioner has no effect on the effective tax rate (ETR), which means that the existing independent commissioner only meets the provisions of existing regulations and does not have an impact on tax policy. weak tax payments and audit committees have a negative effect on the effective tax rate (ETR), which means that the more audit committees with accounting and/or finance backgrounds, the lower the ETR, the greater the number of audit committees with accounting and/or tax backgrounds, the higher as well as tax avoidance. This study uses a sample of companies in BUMN for the period 2017 – 2019 with a purposive sampling method.

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Journal Info
Trilogi Accounting & Business Research
Website

Abbrev

TABR

Publisher

Universitas Trilogi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan ...