The Effect of Audit Quality and Corporate Governance on Tax Evasion Practices in State-Owned Enterprises (SOEs) In Indonesia

Marundha, Amor (2019) The Effect of Audit Quality and Corporate Governance on Tax Evasion Practices in State-Owned Enterprises (SOEs) In Indonesia. Sch Bull, 5 (3). pp. 85-96. ISSN ISSN 2412-9771 (Print) |ISSN 2412-897X (Online)

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Abstract

This study aims to examine the effect of audit quality and corporate governance on tax evasion practices. The sample used are State-Owned Enterprises (SOEs) listed in Indonesia Stock Exchange (IDX) period 2013-2016. Sampling method use purposive sampling with 80 sample observations. The analysis tool used is SMARTPLS 3.0. The result shows that audit quality has no significant effect on tax evasion practices in SOEs in Indonesia, while corporate governance has a significant effect on tax evasion practices in SOEs in Indonesia. Keywords: Audit Quality, Corporate Governance, Tax Evasion Practices.

Item Type: Article
Subjects: Umum > Jurnal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
KODE PRODI: KODEPRODI62201#Akuntansi
Creators:
CreatorsNIM/NIDN
Marundha, Amor0301096701
Depositing User: Marundha Amor
Date Deposited: 02 Nov 2020 01:40
Last Modified: 02 Nov 2020 01:40
URI: http://repository.ubharajaya.ac.id/id/eprint/6054

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