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All Journal GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan
Afifah, Nabilah Inayah
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Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Afifah, Nabilah Inayah; Wahyudi, Ickhsanto
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 10 No. 4 (2024): 2024 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v10i4.228

Abstract

This study aims to examine the effect of company size and audit quality on tax avoidance in LQ45 companies on the Indonesia Stock Exchange during the 2018-2021 period. Using a causal research design, 28 LQ45 companies were selected as samples through a purposive sampling method, with a total of 112 financial reports as data. The results of the study show that audit quality has a significant positive effect on tax avoidance, while firm size has no significant effect on tax avoidance. In combination, firm size and audit quality simultaneously affect tax evasion. This study contributes to filling the existing research gap and provides further understanding of the factors influencing LQ45 corporate tax evasion in Indonesia. The results of this study are relevant to practitioners, regulators and academics in managing tax avoidance practices in LQ45 companies in Indonesia.
Co-Authors Wahyudi, Ickhsanto