POLITICAL CONNECTION, AUDIT FEES, AUDIT QUALITY AND TAX AVOIDANCE OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE
| Autor: | Novita Dwi Damayanti, M KhoiruRusydi, Wuryan Andayani |
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| Jazyk: | angličtina |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Gusau Journal of Accounting and Finance, Vol 4, Iss 2 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2756-665X 2756-6897 |
| Popis: | The objectives of this research are to assess the effects of political connection and audit fees on tax avoidance and to assess the moderation of audit quality. The population of this quantitative research is mining companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period, from which 142 companies were selected as the sample using purposive judgmental sampling. The Moderated Regression Analysis (MRA) conducted in this research has led to findings that tax avoidance is not affected by political connection and audit fees, that politically connected companies with high audit quality have lower tax avoidance rate, and that higher audit fees paid by companies with high audit quality does not reduce the companies’ motivation to commit tax avoidance. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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