Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)

Does the Audit Committee Moderate Tax Planning’s Effect on the Firm’s Solvability?

Authors
Wisnu Haryo Pramudya, Nung Harjanto, Slamet Herutono, Yavida Nurim
Corresponding Author
Wisnu Haryo Pramudya
Available Online July 2019.
DOI
10.2991/icobame-18.2019.47How to use a DOI?
Keywords
tax planning; solvability; and audit committee
Abstract

The purpose of this study is to examine the effect of tax planning which is moderated by the audit committee on the firm’s solvability. In this study, the independent variable is the tax planning and the dependent variable is the firm’s solvability. The authors also put the audit committee as moderating variable and the size of the company as a control variable. This study uses MRA (Moderated Regression Analysis). The population of study is all real estate companies and contractors listed in the Indonesia Stock Exchange (BEI) from 2011-2014, whether the sample of this study is taken by "purposive sampling method". Based on the the regression analysis, the results are: (1) the effect of tax planning on solvability is significantly positive; and (2) the interaction between the audit committee applied as moderating into the tax planning has significant impact on solvability. From the results of the regression analysis, it can be concluded that all research hypothesis is accepted. This research results hopefully will give empirical evident and comprehensive understanding to the academicians and public researchers or observers that the audit committee moderates the effect of tax planning on the firm’s solvability.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2019
ISBN
10.2991/icobame-18.2019.47
ISSN
2352-5428
DOI
10.2991/icobame-18.2019.47How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Wisnu Haryo Pramudya
AU  - Nung Harjanto
AU  - Slamet Herutono
AU  - Yavida Nurim
PY  - 2019/07
DA  - 2019/07
TI  - Does the Audit Committee Moderate Tax Planning’s Effect on the Firm’s Solvability?
BT  - Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
PB  - Atlantis Press
SP  - 218
EP  - 221
SN  - 2352-5428
UR  - https://doi.org/10.2991/icobame-18.2019.47
DO  - 10.2991/icobame-18.2019.47
ID  - Pramudya2019/07
ER  -