Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh karakteristik auditor dan komite audit
terhadap penghindaran pajak pada perusahaan non-keuangan yang terdaftar di Bursa
Efek Indonesia (BEI) dan masuk dalam Indeks Kompas100 periode 2022-2024.
Karakteristik auditor diproksikan melalui audit tenure dan opini audit, sedangkan
karakteristik komite audit diproksikan melalui ukuran komite audit, keahlian di bidang
keuangan dan akuntansi, serta proporsi anggota independen. Penghindaran pajak
diukur menggunakan indikator Effective Tax Rate (ETR). Penelitian ini menggunakan
data sekunder dari laporan tahunan perusahaan dengan metode purposive sampling,
menghasilkan 64 perusahaan sampel dengan total 192 observasi selama tiga tahun.
Analisis data dilakukan menggunakan regresi data panel dengan model terpilih
Random Effect Model (REM). Hasil pengujian secara parsial menunjukkan bahwa
ukuran komite audit dan keahlian komite audit berpengaruh terhadap penghindaran
pajak, yang berarti peningkatan pada kedua variabel ini efektif dalam menekan praktik
penghindaran pajak. Namun, audit tenure, opini audit, dan proporsi anggota
independen tidak menunjukkan pengaruh terhadap penghindaran pajak. Secara
simultan, seluruh variabel independen berpengaruh terhadap penghindaran pajak
dengan nilai koefisien determinasi sebesar 8,99 persen.
Kata Kunci: Penghindaran Pajak, Karakteristik Auditor, Komite Audit, Audit tenure,
Opini Audit.

ABSTRACT This study aims to examine the effect of auditor characteristics and audit committee characteristics on tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) and included in the Kompas100 Index for the 2022-2024 period. Auditor characteristics are proxied by audit tenure and audit opinion, while audit committee characteristics are proxied by audit committee size, financial and accounting expertise, and the proportion of independent members. Tax avoidance is measured using the Effective Tax Rate (ETR) indicator. This study uses secondary data from corporate annual reports with a purposive sampling method, resulting in 64 sample companies with a total of 192 observations over three years. Data analysis was performed using panel data regression with the Random Effect Model (REM) as the selected model. Partial test results indicate that audit committee size and audit committee expertise have a significant negative effect on tax avoidance, meaning that an increase in these two variables is effective in reducing tax avoidance practices. However, audit tenure, audit opinion, and the proportion of independent members show no significant effect on tax avoidance. Simultaneously, all independent variables significantly influence tax avoidance with a coefficient of determination of 8.99 persen. Keywords: Tax avoidance, Auditor Characteristics, Audit Committee, Audit tenure, Audit Opinion.