| Autor: |
Indayani L. |
| Jazyk: |
English<br />Russian |
| Rok vydání: |
2019 |
| Předmět: |
|
| Zdroj: |
Russian Journal of Agricultural and Socio-Economic Sciences, Vol 86, Iss 2, Pp 12-17 (2019) |
| Druh dokumentu: |
article |
| ISSN: |
2226-1184 |
| DOI: |
10.18551/rjoas.2019-02.03 |
| Popis: |
Research this aiming for knowing the influence of the competence of the audit committee and auditor of the Big 5 Public Accountants Office on tax avoidance. Research conducted using a quantitative approach with data analysis using multiple linear regression. The research sample used by manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Results research shows that the competence of the audit committee has no effect on corporate tax avoidance. Similarly, the auditors of the Big 5 Public Accounting Firm also have no influence on corporate tax avoidance. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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