Does the Audit Committee Moderate Tax Planning’s Effect on the Firm’s Solvability?
- 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/).
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 -