Political Connection, Audit Fees, Audit Quality and Tax Avoidance of Listed Companies in Indonesia Stock Exchange
Novita Dwi Damayanti,
M KhoiruRusydi,
Wuryan Andayani
Abstract:The objectives of this research are to assess the effects of political connection and audit fees on tax avoidance and to assess the moderation of audit quality. The population of this quantitative research is mining companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period, from which 142 companies were selected as the sample using purposive judgmental sampling. The Moderated Regression Analysis (MRA) conducted in this research has led to findings that tax avoidance is not affected by … Show more
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