<![CDATA[Tax avoidance actions taken by companies can cause tax revenue by the state to be optimal. This will have an impact on the people because the proceeds from taxes are used to finance general government expenditures with the aim of making the people prosperous. The study uses determine the effectiveness of management abilitys on audit quality and tax avoidance. This is different from previous research because several previous studies only compared tax avoidance with company management without looking at the quality of the audit produced after tax avoidance and looking at the company's ability to manage costs and income. The present study employed data extracted from the Google Scholar database, with two main factors taken into account: (1) Google Scholar is the most commonly used database in bibliometric research; and (2) it provides more results and is more easily accessible than other websites, thus offering a wider coverage. The Google Scholar database was searched for academic articles published between 2019 and 2023 using the keywords Management Ability, Audit Quality, Tax Avoidance. Only the title, abstract, and keywords were searched. The VOSviewer 1.6.19 software was then used to perform bibliometric analysis on the gathered data. Keywords that could be opportunities for further research are reflected in the VOS Viewer density visualization. It can be seen that the words represented in faded green with a smaller size indicate that these terms have not been studied or carried out much research, such as the words significant effect, leverage, profitability, tax evasion, auditor, relationship, corporate tax avoidance, managerial ability.]]>
