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Journal : Media Mahardhika

PENGARUH FEE AUDIT DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Ismail, mira; Arman, Andi; Mellisyah, Mellisyah; Muhaimin, Muhaimin; Muttiarni, Muttiarni; Salam, Salam
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.899

Abstract

This quantitative research focuses on examining the impact of audit fees and firm size on tax avoidance. Secondary data, specifically financial reports published on www.idx.co.id, is utilized for this study. The population consists of mining companies, and purposive sampling is employed to select a sample of 138 companies. The analysis is conducted using the e-views software. The results indicate a positive and significant influence of audit fees on tax avoidance. A high audit fee does not imply a company's willingness to comply with tax regulations, but rather companies aim to minimize potential fiscal correction effects that may inflate profits. Proactive measures are taken to mitigate the impact, ensuring that the taxes paid are not excessively high. Additionally, firm size shows a positive and significant impact on tax avoidance
Co-Authors Abdul Haliq, Abdul Agung Rinaldy Malik Agustina, Novianti Ahmad, Ahmad Shamsuddin bin Akmal Hamsa Anis, Muh. Annisa, A. Alfahira Nur Arina Restian Arman, Andi Aslan Abidin, Aslan Asna Ntelu Asri Ismail Baharman Baharman, Baharman Baso, Indah Eka Sartika, Eka Fachry Abda El Rahman Faidul Adzim, Faidul Firman Firman Fitriani Fitriani Habibie, Nur Ainsyah Hasan, Andika Wahab Hasriani Hasriani, Hasriani Heru Kuswanto Hidayat, Muh. Yusuf Ilham, Muh. Inar, Inar Indrayani, Syarthini Irmayanti Irmayanti, Irmayanti Irna Munasirah Ismail, mira Jafar Lantowa Jahrir, Andi Sahtiani JUMARDI Khaeriyah, Husnaeni Nurul Khairiyah, Nurlatifah Maria Inviolata Tamur Mellisyah, Mellisyah Minti, Winda Kusmadanti N. Mira Mira Muh. Rusdi Muhaimin Muhaimin Muhammad Saleh Mundilarto Mundilarto Munkizul Umam Kau Muslimin Muslimin Mustamin, Asyraf Muttiarni, Muttiarni Mytra, Prima N. Djou, Dakia Nasiru, La Ode Gusman Nensilianti Nensilianti Noraffina, Noraffina Nur Azira Azis Nurhusna NURLAELA NURLAELA Nurul Sulasmiyatningsih Olii, Fahjihan Titania Ome, Aas Putri, Santri Adi Rahim, Abd Rahma Rahma Ramly, Ramly Rola Angga Lardika S.Pd. M Kes I Ketut Sudiana . sahila, sahila Sakinah, Nurul sarda, Sultan Sardianah, Sardianah Sayama Malabar Seni, Maria Kristiani Siti Helmyati Solikah, Binti Srihardayanti, Novita Sulaeman Masnan, Sulaeman Sultan Sultan Sumaryati Sumaryati Syahraeni, A.Tenri Syahriani, A. Tenri T, Hidrayana Tanio, Nur Fardani Tri Yunis Miko Wahyono Yahya, Yusriman Yuni Asih Z. Sijaya, Muh. Falah Zainuddin, Zainuddin Zuhdan Kun Prasetyo Zuhri Zuhri, Zuhri