Pengaruh Komite Audit dan Kualitas Audit terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2021–2024

Abstract

This study examines the effect of audit committees and audit quality on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative causal-associative design was employed using secondary data from annual reports and audited financial statements. Purposive sampling produced 21 companies and 84 firm-year observations. The audit committee was measured by the number of committee members, audit quality was proxied by a dummy variable for Big Four-affiliated auditors, and tax avoidance was measured using the Generally Accepted Accounting Principles Effective Tax Rate (GAAP ETR). Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression with SPSS version 26. The results show that the audit committee has a significant negative association with tax avoidance, with a coefficient of -3.038 and a significance value of 0.000. Audit quality also has a significant negative association with tax avoidance, with a coefficient of -0.340 and a significance value of 0.008. Simultaneously, both variables significantly affect the dependent variable, as indicated by an F-statistic of 56.567 and a significance value of 0.000. The adjusted R-squared value of 0.572 indicates that 57.2% of the variation in tax avoidance is explained by the model. These findings confirm that internal and external monitoring mechanisms are associated with corporate effective tax positions. Because lower tax avoidance values indicate a higher tendency toward tax avoidance, the direction of regression coefficients must be interpreted consistently with the operational definition of the proxy. The study contributes recent evidence from the Indonesian property and real estate sector and emphasizes the need to evaluate governance mechanisms substantively rather than solely through formal compliance indicators.