The Effect of Audit Quality on Tax Avoidance

DOI

10.2991/icastss-19.2019.69How to use a DOI?

Keywords

auditor size, audit fee, audit tenure, tax avoidance

Abstract

This research aims to examine the effects of audit quality on tax avoidance of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2017. Audit quality is proxied by auditor size, audit fee, and audit tenure. Tax avoidance measured by Current ETR. This research uses secondary data with database collection technique. Total sample used in this research is 312. The analysis technique used is panel data regression analysis. The result of the research found that audit quality by audit size and audit fee has negative effect on Tax Avoidance, and audit tenure has positive effect on Tax Avoidance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nanik Lestari
AU  - Sucitra Nedya
PY  - 2019/10
DA  - 2019/10
TI  - The Effect of Audit Quality on Tax Avoidance
BT  - Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
PB  - Atlantis Press
SP  - 72
EP  - 76
SN  - 2352-5398
UR  - https://doi.org/10.2991/icastss-19.2019.69
DO  - 10.2991/icastss-19.2019.69
ID  - Lestari2019/10
ER  -