Apakah Kualitas Audit Berpengaruh terhadap Penghindaran Pajak?

Purnomo, Hanny (2025) Apakah Kualitas Audit Berpengaruh terhadap Penghindaran Pajak? Jurnal Ekonomi Akuntansi dan Manajemen (JEAM), 24 (1). pp. 31-42. ISSN 1412-5366; E-ISSN 2459-9816

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Abstract

Tax avoidance is a crucial issue that affects the stability of the country's economy. This research examines the influence of one of the Good Corporate Governance mechanisms, namely audit quality on tax avoidance. This research uses a sample of 504 companies from all sectors except finance on the Indonesia Stock Exchange for the 2019-2022 period. The research results show that audit quality as reflected by the size of the Public Accounting Firm and Audit Fees does not affect tax avoidance. The implications of this research focus on increasing taxpayer awareness and improving tax regulations to minimize tax avoidance.

Item Type:	Article
Uncontrolled Keywords:	Audit Firm Size, Audit Quality, Corporate Governance, Tax Avoidance, Audit Fee
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	HANNY PURNOMO
Date Deposited:	28 Jul 2025 01:38
Last Modified:	28 Jul 2025 01:39
URI:	http://repository.ubaya.ac.id/id/eprint/49141

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