THE INFLUENCE OF THE EXPERTISE AUDIT COMMITTEE ON TAX AVOIDANCE (A STUDY OF MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR LISTED ON THE IDX 2022-2024)
Keywords:
Expertise in Audit Committee, Tax Avoidance, Corporate Governance, CETRAbstract
This study aims to empirically verify the influence of Audit Committee Expertise on the level of Tax Avoidance. The observational subjects focused on manufacturing corporate entities in the food and beverage sub-sector officially listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. This study was designed using a quantitative framework, relying on simple linear regression as its primary analytical tool. Sampling was selected based on purposive sampling criteria. After a data cleaning procedure to remove outliers, 69 valid observation units were obtained for inclusion in the testing phase. The statistical analysis results confirmed that Audit Committee Expertise has a negative yet significant influence on Tax Avoidance practices. This empirical evidence strongly indicates that the presence of members with academic qualifications and technical expertise in accounting and finance disciplines on the audit committee can reduce a company's tendency to implement tax avoidance schemes. This condition ultimately has a crucial impact on improving the overall quality of corporate governance.
References
Afriliana, N., & Ariani, N. E. (2020). Pengaruh Gender Chief Executive Officer (CEO), Financial Expertise CEO, Gender Komite Audit, Financial Expertise Komite Audit Dan Ukuran Komite Audit Terhadap Audit Delay.
Arieftiara, D., Utama, S., Wardhani, R., & Rahayu, N. (2020). Contingent fit between business strategies and environmental uncertainty: The impact on corporate tax avoidance in Indonesia.
Choi, J. P., Furusawa, T., & Ishikawa, J. (2020). Transfer pricing regulation and tax competition.
Danarta, L., dkk. (2025). Pengaruh Komisaris Independen, Komite Audit dan Karakter Eksekutif terhadap Penghindaran Pajak.
Dang, V. C., & Nguyen, Q. K. (2022). Audit committee characteristics and tax avoidance: Evidence from an emerging economy.
Fitria, G. N. (2020). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif, dan Ukuran Perusahaan terhadap Tax Avoidance.
Kamarudin, S. N. (2024). Corporate Tax Avoidance: Evidence from Trading and Services Companies.
Kambey, J. P., dkk. (2023). Pengaruh Pemahaman Standar Akuntansi Pemerintahan Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan.
Komala, A., dkk. (2023). Studi Literatur: Analisis Transfer Pricing Dan Good Corporate Governance Dalam Upaya Praktik Penghindaran Pajak.
Kurnia. (2020). (Kutipan terkait rumus pengukuran variabel Keahlian Komite Audit dan pengaruhnya terhadap penghindaran pajak).
Liviawati, L., & Syofyan, A. (2023). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan.
Mamuaya, N. C., & Kewo, C. L. (2019). Pengaruh Penganggaran Partisipatif, Komitmen Organisasi Dan Pengendalian Intern Terhadap Kinerja Manajerial.
Moroki, Florance. (2022). (Kutipan terkait kelancaran pelaksanaan kewajiban perpajakan berdasarkan tingkat wawasan wajib pajak).
Nining. (2018). (Kutipan komparatif terkait pengaruh kepakaran finansial komite audit terhadap praktik tax avoidance).
Otoritas Jasa Keuangan (OJK). (2015/2023). Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015 seputar Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.
Pramesty, K. D., dkk. (2020). Kualitas Audit Eksternal Sebagai Moderasi Hubungan Antara Karakteristik Komite Audit Dan Penghindaran Pajak.
Pratiwi, A. P. (2020). Pengaruh Kepemilikan Institusional dan Kinerja Keuangan terhadap Penghindaran Pajak.
Pratomo, D., & Rana, Risa Aulia. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Penghindaran Pajak.
Putri Darma, S., dkk. (2024). Analisis Efisiensi dan Transparansi APBN Indonesia.
Putu, A., dkk. (2020). Analisis Yuridis Pemidanaan Terhadap Tax Evasion dan Tax Avoidance.
Ratuwalangon, N., dkk. (2023). Analisis Kepatuhan Pajak Usaha Mikro Kecil Dan Menengah (UMKM).
Rizqia, A., & Lastiati, A. (2021). Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee’s Financial Expertise.
Sa’diyah, A. P. (2025). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit, dan Leverage Terhadap Penghindaran Pajak.
Sari, A. L. (2019). Karakteristik Perusahaan, Tata Kelola Perusahaan Dan Manajemen Laba.
Sitompul, Meline Gerarita. (2022). Urgensi Legalitas Gaar dan Saar sebagai Instrumen Preventif Penghindaran Pajak di Indonesia.
Sudibyo, Heru Harmadi. (2022). Pengaruh Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak.
Suriana, S., & Sari, D. P. (2022). Pengaruh Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur.
Tangkau, J., dkk. (2023). Pengaruh Laba Kotor, Laba Operasi, Laba Bersih Terhadap Arus Kas.
Tax Justice Network. (2020). The State of Tax Justice 2020: Tax Justice in the time of Covid-19.
Virliandita, B., & Sulistyowati, E. (2024). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening.
Widyasari, P. A., & Satria, A. (2022). Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak.
Yesianda, Y. A. P., dkk. (2021). Pengaruh Political Connection Terhadap Tax Aggressiveness Dengan Komite Audit Expertise Sebagai Moderator.
