PENGARUH FEE AUDIT DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

mira Ismail; Andi  Arman; Mellisyah Mellisyah; Muhaimin Muhaimin; Muttiarni Muttiarni; Salam Salam

doi:10.29062/mahardika.v22i2.899

Authors

mira Ismail Universitas Muhammadiyah Makassar
Andi Arman Universitas Muhammadiyah Makkassar
Mellisyah Universitas Muhammadiyah Makkassar
Muhaimin Universitas Muhammadiyah Makkassar
Muttiarni Universitas Muhammadiyah Makkassar
Salam Universitas Muhammadiyah Makkassar

DOI:

https://doi.org/10.29062/mahardika.v22i2.899

Keywords:

Fee audit, Ukuran Perusahaan, Tax Avoidance

Abstract

This quantitative research focuses on examining the impact of audit fees and firm size on tax avoidance. Secondary data, specifically financial reports published on www.idx.co.id, is utilized for this study. The population consists of mining companies, and purposive sampling is employed to select a sample of 138 companies. The analysis is conducted using the e-views software. The results indicate a positive and significant influence of audit fees on tax avoidance. A high audit fee does not imply a company's willingness to comply with tax regulations, but rather companies aim to minimize potential fiscal correction effects that may inflate profits. Proactive measures are taken to mitigate the impact, ensuring that the taxes paid are not excessively high. Additionally, firm size shows a positive and significant impact on tax avoidance

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