Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange
Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion on tax avoidance by non-financial companies lis...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2023-05-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/23570 |