The Relationship of Audit Quality and Leverage on Tax Avoidance

This study explores the relationship between audit quality, financial leverage, and tax avoidance strategies in publicly traded non-financial firms in Indonesia from 2018 to 2022. Given that taxation is a key source of state revenue, variations in tax regulations and corporate incentives contribute...

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Bibliographic Details
Published in:Buhalterinės Apskaitos Teorija ir Praktika
Main Authors: Alan Darma Saputra, Matondang Elsa Siburian, Enda Noviyanti Simorangkir, Aremi Evanta br. Tarigan
Format: Article
Language:English
Published: Vilnius University Press 2025-03-01
Subjects:
Online Access:https://www.zurnalai.vu.lt/BATP/article/view/38508