Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange
نویسندگان
چکیده
Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied industry specialization, audit tenure, and opinion on non-financial companies listed IDX. This study used a set panel data that consisted IDX operating 2017-2020 period. were obtained companies’ annual report. result this demonstrated specialization had significant positive avoidance, while tenure did affect avoidance. There relationship between has limitations it only for short Further can develop model including variables which excluded involving more samples sectors objects.
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Auditing Indonesia
سال: 2023
ISSN: ['2528-6528', '1410-2420']
DOI: https://doi.org/10.20885/jaai.vol26.iss2.art9