PENGARUH KUALITAS AUDITOR EKSTERNAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris terhadap Perusahaan yang Tercatat di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2010-2013)

Abstract

The purpose of this study is to examine the influence of external auditor quality and audit committee to tax avoidance. The dependent variable is tax avoidance which is proxied by GAAP ETR. Independent variable are external auditor quality which is proxied by size of public accountant firm and audit fee. While, audit committee is proxied by the number of audit comitte meetings and financial expertise background of audit committee. This study was used secondary data from annual reports of companies which were listed on Kompas 100 index of Indonesia Stock Exchange in 2010-2013. Samples were 119 companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests. The results of this study indicate that the size of public accountant firm, audit fee, and financial expertise background of audit committee have positive significant influence to tax avoidance. The number of audit comitte meetings did not have significant influence to tax avoidance.