RISIKO PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TAX AVOIANCE (STUDI PADA PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI TAHUN 2018-2024)

Kinanti, Arthur (2025) RISIKO PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TAX AVOIANCE (STUDI PADA PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI TAHUN 2018-2024). D3 thesis, Universitas PGRI Madiun.

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Abstract

Taxes are a source of state revenue used for infrastructure development. This study aims to examine whether corporate risk and audit quality influence tax avoidance. The theory used in this study is planned behavior theory. This study uses a sample of plantation sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2024. The total sample used in this study is 102 companies using purposive sampling. Data processing uses SPSS version 25 with multiple linear regression. The results obtained indicate that corporate risk and audit quality influence tax avoidance. Keywords: Corporate Risk, Audit Quality, Tax Avoidance

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Risiko Perusahaan; Kualitas Audit; Tax Avoidance
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	ARTHUR KINANTI ARTHUR
Date Deposited:	27 Aug 2025 06:19
Last Modified:	27 Aug 2025 06:19
URI:	http://eprint.unipma.ac.id/id/eprint/4550

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