PENGARUH KUALITAS AUDIT DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE

Muhammad Fajar Saputra, Muhamad Agus Sudrajat, Richo Diana Aviyanti

Abstract


The purpose of this study is to determine whether manufacturing companies on the IDX between 2019 and 2022 are involved in tax evasion and whether audit quality and executive character have an influence on this. In this study, a total of 271 data points were obtained from 94 companies over a 4-year period using a purposive sampling strategy with predetermined criteria. These data come from secondary sources, namely the 2019–2022 IDX annual reports and financial statements. Statistical, descriptive, and classical assumption tests, as well as hypothesis testing, are used to evaluate these hypotheses. According to the research findings, (1) there is an influence of tax avoidance in manufacturing companies on the IDX 2019–2022. (2) there is an influence of executive character on tax avoidance in manufacturing companies on the IDX 2019-2022.

 Keywords: Audit Quality, Executive Character and Tax Avoidance.

 


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