THE INFLUENCE CONSERVATISM ACCOUNTING, MANAGERIAL OWNERSHIP AND AUDIT QUALITY ON TAX AVOIDANCE

Nurul Dwi Afivah, Nik Amah, Erma Wulan Sari

Abstract


This study aims to examine the effect of accounting conservatism, managerial ownership, and audit quality on tax avoidance, with firm size and leverage as control variables, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019–2024 period. Using a quantitative approach and purposive sampling method, a total of 184 observations were obtained after removing outliers. The data were analyzed using multiple linear regression with SPSS 25, revealing that accounting conservatism and audit quality have a significant negative effect on tax avoidance, whereas managerial ownership has no significant effect. These findings highlight the role of accounting conservatism and high-quality auditors in curbing aggressive tax practices. Future research is suggested to broaden the scope to other sectors, incorporate additional relevant variables, and employ varied tax avoidance measurement methods.

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References


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