TY  - THES
N1  - Pembimbing: Yayu Putri senjani, SE., M.Sc,
ID  - digilib48421
UR  - https://digilib.uin-suka.ac.id/id/eprint/48421/
A1  - Azizah Suci Handayani, NIM.: 17108040041
Y1  - 2021/12/17/
N2  - 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.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Penghindaran Pajak
KW  -  Perencanaan Pajak
KW  -  Risiko Pajak
KW  -  dan Biaya Audit
KW  -  Dewan Efek Syariah (DES)
M1  - skripsi
TI  - PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA AUDIT: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI DAFTAR EFEK SYARIAH TAHUN 2015-2020
AV  - restricted
EP  - 110
ER  -