Agresivitas Pajak Korporasi, Perubahan Auditor, dan Client Importance: Bukti Empiris di Indonesia

Antonius Herusetya; Kezia Natalie

doi:10.33603/jka.v5i1.3591

Agresivitas Pajak Korporasi, Perubahan Auditor, dan Client Importance: Bukti Empiris di Indonesia

Antonius Herusetya, Kezia Natalie

Abstract

Abstract

This study examines the association of tax aggressiveness with voluntary auditor changes, both because of auditor dismissal and resignation. Our study also examine the role of the auditor's economic dependence to the client in the relationship of tax aggressiveness and auditor changes. Using observation data from the manufacturing sector in the Indonesia Stock Exchange and using logistic regression of tax shelter prediction model, we find a positive association between tax aggressiveness and voluntary auditor changes. We also find evidence that the economic dependence of auditors on their clients weaken the positive relationship between tax aggressiveness and auditor changes. This findings have implications for the stakeholders that the client-auditor relationship is sensitive due to the tax aggressiveness activities, and this relationship can be moderated by the auditor's economic interest in the client.

Keywords: Auditor change; Client importance; Tax aggressiveness; Tax avoidance; Tax shelter.

Abstrak

Studi ini menguji hubungan agresivitas pajak dengan perubahan auditor secara sukarela, baik karena pemutusan hubungan kerja oleh klien maupun pengunduran diri auditor. Studi ini juga menguji peran kepentingan ekonomi auditor terhadap klien dalam hubungan agresivitas pajak dan perubahan auditor. Menggunakan data observasi pada sektor manufaktur di Bursa Efek Indonesia dan menggunakan model regresi logistik dari model prediksi tax shelter, studi ini menemukan bukti adanya hubungan positif antara agresivitas pajak dan perubahan auditor secara sukarela. Studi ini juga menemukan bahwa kepentingan ekonomi auditor terhadap klien memperlemah hubungan positif agresivitas pajak dan perubahan auditor. Temuan ini memberikan implikasi bagi para pemangku kepentingan bahwa hubungan client-auditor yang sensitif oleh karena aktivitas agresivitas pajak dapat dimoderasi dengan adanya kepentingan ekonomi auditor terhadap klien.

Katakunci: Agresivitas pajak; Kepentingan ekonomi; Penghindaran pajak; Perubahan auditor; Tax shelter.

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DOI: http://dx.doi.org/10.33603/jka.v5i1.3591

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