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All Journal Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer Jurnal Penelitian Karet Journal of Industrial Engineering & Management Research (JIEMAR) Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal)
Budi Setyawan
Andalas University, Padang, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice

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Journal : Journal of Industrial Engineering

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PENGARUH KUALITAS AUDIT, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN DI BURSA EFEK INDONESIA TAHUN 2013 - 2017 Setyawan, Budi
Journal of Industrial Engineering & Management Research Vol. 1 No. 3 (2020): Oktober 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.867 KB) | DOI: 10.7777/jiemar.v1i3.82

Abstract

Companies are required to be able to increase the profits earned every year so that they can compete and develop according to shareholders' expectations. The bigger the company, the more focused tax planning should be so that in the future the company can minimize the payment of the tax burden that must be paid. Higher profits will automatically increase the tax burden which is the responsibility of the company. However, many companies that are getting bigger have the opportunity to manipulate their financial statements under the pretext of implementing Tax avoidance which is still classified within the legal limits of the applicable tax laws. The purpose of this study is to obtain an in-depth analysis of the Effect of Audit Quality, Firm size, and Profitability in influencing corporate behavior in implementing Tax avoidance, especially automotive and component manufacturing companies in the Indonesia Stock Exchange. This research is a quantitative study using the causality method and using SPSS 24 software for data processing. The results showed Audit Quality, Firm size And Profitability are not significant to Tax Avoidance.
Co-Authors Agus Sarono, Agus Bambang Eka Purnama Hananto Hadi, Hananto Intan Berlian, Intan Islamiyati Lestari Admojo, Lestari mohiddin, Mas nooraini hj Muhyidin Musyafah, Aisyah Ayu Nur Eko Prasetyo, Nur Eko Setyowati, Ro’fah Soekirman Pawirosoemardjo, Soekirman