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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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Vilnius University Press
2025-03-01
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| Series: | Buhalterinės Apskaitos Teorija ir Praktika |
| Subjects: | |
| Online Access: | https://www.zurnalai.vu.lt/BATP/article/view/38508 |
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