The Effect of Audit Quality and Corporate Governance on Tax Evasion Practices in State-Owned Enterprises (SOEs) In Indonesia

sri kurniawati, sri kurniawati The Effect of Audit Quality and Corporate Governance on Tax Evasion Practices in State-Owned Enterprises (SOEs) In Indonesia. Scholars Bulletin, Economics and Business, 5 (3). pp. 85-96. ISSN 2412-9771

[img] Text
Artikel Sri Kurniawati - Scolar Buletin- copernicus index 2019 Maret.pdf
Download (575kB)

Abstract

This study aims to examine the effect of audit quality and corporate governance on tax evasion practices. The sample used are State-Owned Enterprises (SOEs) listed in Indonesia Stock Exchange (IDX) period 2013-2016. Sampling method use purposive sampling with 80 sample observations. The analysis tool used is SMARTPLS 3.0. The result shows that audit quality has no significant effect on tax evasion practices in SOEs in Indonesia, while corporate governance has a significant effect on tax evasion practices in SOEs in Indonesia.

Item Type: Article
Subjects: A General Works > AC Collections. Series. Collected works
Divisions: Fakultas Ekonomi dan Bisnis > Ilmu Manajemen S3
Depositing User: Dr Sri Kurniawati
Date Deposited: 29 May 2021 04:46
Last Modified: 29 May 2021 04:46
URI: http://repository.upi-yai.ac.id/id/eprint/3648

Actions (login required)

View Item View Item
Repository UPI Y.A.I is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.