PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK

Vivi Tandean; Martha Carolina

doi:10.22212/jbudget.v7i2.130

Authors

Vivi Tandean State Financial Accountability Agency, DPR RI
Martha Carolina Budget Review Center, Parliamentary Expertise Agency, Secretariate General of House of Representatives of Indonesia

DOI:

https://doi.org/10.22212/jbudget.v7i2.130

Keywords:

audit cost, auditor specialization, auditor tenure, tax avoidance

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).

Author Biographies

Vivi Tandean, State Financial Accountability Agency, DPR RI

Expert Staff of the State Financial Accountability Agency, DPR RI

Martha Carolina, Budget Review Center, Parliamentary Expertise Agency, Secretariate General of House of Representatives of Indonesia

State Budget Analyst of Budget Review Center, Parliamentary Expertise Agency, Secretariate General of House of Representatives of Indonesia

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