MODERASI KUALITAS AUDIT PADA PENGARUH CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN, DAN FOREIGN DIRECT INVESTMENT TERHADAP TAX AVOIDANCE

Firda  Nururrahma; Vidiyanna Rizal  Putri

Authors

Firda Nururrahma STIE Indonesia Banking School
Vidiyanna Rizal Putri STIE Indonesia Banking School

Keywords:

Foreign Direct, Investment, Audit Quality

Abstract

This study aims to examine the effect of corporate governance, company characteristics, and foreign direct investment on tax avoidance. This study also examines the role of audit quality in moderating the relationship of the independent variable to the dependent variable. A total of 31 companies in the Non- Bank Financial Industry were sampled in this study. The results show that executive incentives as a proxy of corporate governance have a positive effect on tax avoidance, while capital intensity as a proxy of company characteristics and foreign direct investment has no effect on tax avoidance. Audit quality was found to moderate the relationship between capital intensity and tax avoidance but could not moderate the relationship between executive incentives and foreign direct incentives on tax avoidance.

References

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MODERASI KUALITAS AUDIT PADA PENGARUH CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN, DAN FOREIGN DIRECT INVESTMENT TERHADAP TAX AVOIDANCE

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