Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025)

<Previous Article In Volume
Next Article In Volume>

The Role of Audit Committee Characteristics in Tax Planning

Authors
Alfita Rakhmayani1, *, Maya Aresteria1, Deddy Sulestiyono1, Body Avivya Faraintika1
1Diponegoro University, Jalan Prof. Soedarto 13, Semarang, Indonesia
*Corresponding author. Email: alfitar@lecturer.undip.ac.id
Corresponding Author
Alfita Rakhmayani
Available Online 24 July 2025.
DOI
10.2991/978-94-6463-795-3_5How to use a DOI?
Keywords
Effective Tax Rate; Audit Committee; Supervision; Tax Planning
Abstract

Notably, an overly aggressive tax planning strategy undertaken by a company increases the likelihood of encountering unprecedented risks. In conjunction with scrutinizing financial statements, the Audit Committee assumes responsibility for ensuring compliance with applicable accounting regulations and standards, including taxation guidelines. This investigation endeavours to examine the impact of committee composition and meeting frequency on the tax planning strategies pursued by companies. A multiple regression analysis was employed in testing the hypotheses. The research sample comprised 75 Indonesian companies listed on the Indonesian Stock Exchange in 2023 that satisfied the established criteria. The findings of this study indicate that the configuration of committee membership and the frequency of meetings do not exert any significant influence on the tax planning initiatives undertaken by the surveyed firms. Consequently, it appears that the Audit Committee does not yield a sufficient influence on the companies’ tax planning strategies.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
24 July 2025
ISBN
978-94-6463-795-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-795-3_5How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Alfita Rakhmayani
AU  - Maya Aresteria
AU  - Deddy Sulestiyono
AU  - Body Avivya Faraintika
PY  - 2025
DA  - 2025/07/24
TI  - The Role of Audit Committee Characteristics in Tax Planning
BT  - Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025)
PB  - Atlantis Press
SP  - 42
EP  - 50
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-795-3_5
DO  - 10.2991/978-94-6463-795-3_5
ID  - Rakhmayani2025
ER  -