THE EFFECTIVENESS OF MANAGEMENT ABILITY ON AUDIT QUALITY AND TAX AVOIDANCE : A BIBLIOMETRIC ANALYSIS

Famia Septa Dinda Alfia; Heru Tjaraka

Authors

Famia Septa Dinda Alfia Accounting Department, Faculty of Economics and Business Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia
Heru Tjaraka Accounting Department, Faculty of Economics and Business Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Keywords:

Management Ability, Audit Quality, Tax Avoidance

Abstract

Tax avoidance actions taken by companies can cause tax revenue by the state to be optimal. This will have an impact on the people because the proceeds from taxes are used to finance general government expenditures with the aim of making the people prosperous. The study uses determine the effectiveness of management abilitys on audit quality and tax avoidance. This is different from previous research because several previous studies only compared tax avoidance with company management without looking at the quality of the audit produced after tax avoidance and looking at the company's ability to manage costs and income. The present study employed data extracted from the Google Scholar database, with two main factors taken into account: (1) Google Scholar is the most commonly used database in bibliometric research; and (2) it provides more results and is more easily accessible than other websites, thus offering a wider coverage. The Google Scholar database was searched for academic articles published between 2019 and 2023 using the keywords Management Ability, Audit Quality, Tax Avoidance. Only the title, abstract, and keywords were searched. The VOSviewer 1.6.19 software was then used to perform bibliometric analysis on the gathered data. Keywords that could be opportunities for further research are reflected in the VOS Viewer density visualization. It can be seen that the words represented in faded green with a smaller size indicate that these terms have not been studied or carried out much research, such as the words significant effect, leverage, profitability, tax evasion, auditor, relationship, corporate tax avoidance, managerial ability.

Downloads

Download data is not yet available.

References

S. K. Agyei, E. Marfo-Yiadom, A. Ansong, and A. A. A. Idun, “Corporate tax avoidance incentives of banks in Ghana,” J. African Bus., vol. 21, no. 4, pp. 544–559, 2020.

D. K. Sari, S. V. Siregar, D. Martani, and L. S. Wondabio, “The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries,” Cogent Bus. Manag., vol. 10, no. 2, p. 2224151, 2023.

C. M. Monika and N. Noviari, “The effects of financial distress, capital intensity, and audit quality on tax avoidance,” Am. J. Humanit. Soc. Sci. Res., vol. 6, pp. 282–287, 2021.

R. Jamshidi, B. Barzegar, and A. Mohseni, “Developing A Model To Improve The Quality of Tax Audits,” Iran. J. Accounting, Audit. Financ., vol. 6, no. 3, pp. 73–91, 2022.

W. Soliman, “Investigating the effect of corporate governance on audit quality and its impact on investment efficiency,” Invest. Manag. Financ. Innov., vol. 17, no. 3, pp. 175–188, 2020.

T. Shevlin, O. Urcan, and F. P. Vasvari, “Corporate tax avoidance and debt costs,” J. Am. Tax. Assoc., vol. 42, no. 2, pp. 117–143, 2020.

F. U. Izza, A. Arwani, and A. Rahman, “The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable”.

V. C. Dang and X. H. Tran, “The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies,” Cogent Bus. Manag., vol. 8, no. 1, p. 1953678, 2021.

M. Seifzadeh, “The effectiveness of management ability on firm value and tax avoidance,” J. Risk Financ. Manag., vol. 15, no. 11, p. 539, 2022.

H. Al Lawati and K. Hussainey, “Do overlapped audit committee directors affect tax avoidance?,” J. Risk Financ. Manag., vol. 14, no. 10, p. 487, 2021.

D. G. D. Laksono and A. Firmansyah, “The role of managerial ability in indonesia: investment opportunity sets, environmental uncertainty, tax avoidance,” Humanit. Soc. Sci. Rev., vol. 8, no. 4, pp. 1305–1318, 2020.

X. Zhang, M. Husnain, H. Yang, S. Ullah, J. Abbas, and R. Zhang, “Corporate business strategy and tax avoidance culture: Moderating role of gender diversity in an emerging economy,” Front. Psychol., vol. 13, p. 827553, 2022.

N. S. M. Thuneibat, B. J. Ali, M. H. Alqaraleh, and H. Thneibat, “The Mediating Role of Innovation On the Relationship Between Information Technologies and Reducing Tax Evasion,” Inf. Sci. Lett., vol. 11, no. 2, pp. 13–23, 2022.

S. Handoyo, A. P. Wicaksono, and A. Darmesti, “Does Corporate Governance Support Tax Avoidance Practice in Indonesia?,” Int. J. Innov. Res. Sci. Stud., vol. 5, no. 3, pp. 184–201, 2022.

D. Pangaribuan, A. Marundha, and M. Mulyadi, “The Impact of Tax Avoidance and Audit Quality on Tax Amnesty Program,” J. Manag. Small Mediu. Enterp., vol. 15, no. 3, pp. 445–464, 2022.

A. Firmansyah and G. A. Triastie, “The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency,” J. Gov. Regul., vol. 9, 2020.

Y. Mangoting, O. Y. Yuliana, J. Effendy, L. Hariono, and V. M. Lians, “The Effect of Tax Risk on Tax Avoidance.” Petra Christian University, 2021.

L. E. DeAngelo, “Auditor size and audit quality,” J. Account. Econ., vol. 3, no. 3, pp. 183–199, 1981.

F. C. Egbunike, A. Gunardi, U. Ugochukwu, and A. Hermawan, “Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach,” J. Ilm. Akunt. Dan Bisnis, vol. 16, no. 1, p. 20, 2021.

R. Riguen, B. Salhi, and A. Jarboui, “The impact of audit characteristics on corporate tax avoidance: the moderating role of gender diversity,” Sci. Ann. Econ. Bus., vol. 68, no. 1, pp. 97–114, 2021.

R. S. Manihuruk, D. Arieftiara, and M. Miftah, “Tax avoidance in the Indonesian manufacturing industry,” J. Contemp. Account., pp. 1–11, 2021.

A. H. Pratono and D. Arli, “Linking global consumer culture and ethnocentric consumerism to global citizenship: exploring the mediating effect of cultural intelligence,” Int. J. Sociol. Soc. Policy, vol. 40, no. 7/8, pp. 659–675, 2020.

D. Felia and E. A. Sambuaga, “The effect of environmental uncertainty on tax avoidance with corporate governance as a moderator,” J. Manag. Financ. Sci., no. 47, pp. 51–69, 2023.

P. Damayanty and T. Putri, “The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable.” 2021.

A. Rizqia and A. Lastiati, “Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee’s Financial Expertise,” J. Account. Audit. Business-Vol, vol. 4, no. 1, 2021.

A. Sihono and A. Munandar, “Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness,” J. Ekon. Mod., vol. 19, no. 1, pp. 15–30, 2023.

F. Pandapotan, F. Puspitasari, and A. Maharani, “Internal Control, Audit Quality, and Tax Avoidance: Evidence from Property and Real Estates,” Neo J. Econ. Soc. Humanit., vol. 2, no. 2, pp. 71–77, 2023.

F. Strozzi, C. Colicchia, A. Creazza, and C. Noè, “Literature review on the ‘smart factory’ concept using bibliometric tools,” Int. J. Prod. Res., vol. 55, no. 22, pp. 1–20, 2017, doi: 10.1080/00207543.2017.1326643.

N. Donthu, S. Kumar, D. Mukherjee, N. Pandey, and W. M. Lim, “How to conduct a bibliometric analysis: An overview and guidelines,” J. Bus. Res., vol. 133, pp. 285–296, 2021.