eprintid: 48421
rev_number: 12
eprint_status: archive
userid: 12460
dir: disk0/00/04/84/21
datestamp: 2022-01-13 02:42:25
lastmod: 2022-01-13 02:42:25
status_changed: 2022-01-13 02:42:25
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Azizah Suci Handayani, NIM.: 17108040041
title: PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA AUDIT: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI DAFTAR EFEK SYARIAH TAHUN 2015-2020
ispublished: pub
subjects: ak_sya
subjects: man_perus
subjects: pjk
divisions: ak_syar
full_text_status: restricted
keywords: Penghindaran Pajak, Perencanaan Pajak, Risiko Pajak, dan Biaya Audit, Dewan Efek Syariah (DES)
note: Pembimbing: Yayu Putri senjani, SE., M.Sc,
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.
date: 2021-12-17
date_type: published
pages: 110
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   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.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/48421/1/17108040041_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/48421/2/17108040041_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf