THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM
Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies with high audit quality have a lower particip...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Nusa Cendana
2022-10-01
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| Series: | Journal of Management Small and Medium Enterprises (SME's) |
| Online Access: | https://ejurnal.undana.ac.id/index.php/JEM/article/view/6595 |