PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI PENGARUH KEBIJAKAN UTANG DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

Authors

  • Vanda Kusuma Wijaksono Universitas Islam Sultan Agung Semarang

Abstract

This study aims to analyze the influence of debt policy and earnings management on tax avoidance, with independent commissioners as a moderating variable. The research focused on energy sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The energy sector was selected due to its strategic role in the national economy and its complex business characteristics, both in determining capital structure policies and its cross-border business base, making it vulnerable to tax avoidance practices. The research sample was selected using a purposive sampling method based on specific criteria to ensure the results are relevant to the research objectives. This study employed a quantitative approach with multiple linear regression analysis. The results are expected to enrich the literature on corporate governance and taxation, as well as provide implications for management and regulators in improving tax transparency and compliance.

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Published

2025-12-04

How to Cite

Wijaksono, V. K. (2025). PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI PENGARUH KEBIJAKAN UTANG DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK . Prosiding Konferensi Riset Akuntansi Riau, 3(1), 291–309. Retrieved from https://prosiding.konrariau-iaikapd.web.id/index.php/konra/article/view/74

Issue

Vol. 3 No. 1 (2025): The 1 th Riau International Conference of Accounting

Section

Articles