PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA AUDIT: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI DAFTAR EFEK SYARIAH TAHUN 2015-2020

Azizah Suci Handayani, NIM.: 17108040041 (2021) PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA AUDIT: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI DAFTAR EFEK SYARIAH TAHUN 2015-2020. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The purpose of this study is to test if tax avoidance and tax risk in the firm have an impact on audit fees. The sample used in this study is a manufacturing firm that was listed on the Sharia Securities List between 2015 and 2020. The total sample used in this study was 96 samples, with purposive sampling utilized to choose 16 companies samples from a population of 139 companies based on specified criteria within a six-year observation period. Furthermore, the information was received directly from the Indonesia Stock Exchange's official website, www.idx.co.id, or the related company's official website. Applying panel data regression, the findings of this study show that tax evasion is unrelated to audit fees, however, tax risk has a significant impact on the company's audit fees.

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