THE EFFECT OF AUDITOR INDUSTRY SPECIALIZATION, AUDIT FEES, AND AUDIT OPINIONS ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE

Yenika Bunga Nurani, Anggita Langgeng Wijaya, Moh. Ubaidillah

Abstract


Using company size as a moderating factor, this research looks at how tax evasion is affected by the audit industry specialization, audit fees, and audit opinion of Companies that deal with real estate and properties mentioned on the IDX between 2021 and 2024. This quantitative study used moderated regression analysis (MRA) and multiple linear regression on 65 company reports using secondary data. The findings indicate that while audit opinion has a favorable effect on tax avoidance, auditor sector specialty and audit fees have no discernible impact. Audit fees and audit opinions are moderated by firm size, but not by auditor specialization. It is recommended that future studies use more sophisticated analytical techniques and incorporate more factors.

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References


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