Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Budget
Vivi Tandean
State Financial Accountability Agency, DPR RI
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK Vivi Tandean; Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax avoidance is carried out by taxpayers so that the company's goals are still achieved by obtaining maximum profits. This study aims to determine the effect of audit cost on tax avoidance, the effect of auditor specialization on tax avoidance, and the effect of auditor tenure on tax avoidance. The results of the study conclude that the audit cost (X1) has a significant positive impact on the tax avoidance variable (Y), the Auditor Specialization variable (X2) has no effect on the tax avoidance variable (Y), the auditor tenure variable (X3) has no effect on the avoidance variable (Y).
Co-Authors Martha Carolina