<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://katalog.ukdw.ac.id/id/eprint/7166> <http://purl.org/dc/terms/title> "PENGHINDARAN PAJAK, AUDIT LAG, DAN TIPE AUDITOR DI INDONESIA"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/7166> <http://purl.org/ontology/bibo/abstract> "Penulisan skripsi ini adalah untuk menguji hubungan antara audit report lag (ARL) dan penghindaran pajak, serta menguji apakah jenis auditor independen dapat mempengaruhi hubungan ini. Audit report lag (ARL) sebagai variabel dependen diukur sebagai jumlah hari dari akhir tahun fiskal hingga tanggal laporan auditor, sementara penghindaran pajak diukur menggunakan tarif pajak yang efektif (ETR) sebagai variabel independen untuk mengukur tingkat pengindaran pajak, variabel moderasi mengunakan  jenis auditor dan  juga mengunakan variabel kontrol yaitu Ukuran Perusahaan, Leverege dan Komisaris Independen. Menggunakan sampel 40 perusahaan terbuka yang melantai di Bursa Efek Indonesia (BEI), di Indonesia selama periode 2010-2019. Berdasarkan hasil penelitian secara empiris dapat diketahui bahwa audit report lag (ARL) berpengaruh secara positif dikaitkan dengan penghindaran pajak/tax avoidance dan hubungan ini tetap positif ketika perusahaan diaudit oleh perusahaan audit Big-4 dan negatif ketika perusahaan diaudit oleh non-Big-4.Temuan penulis memiliki implikasi penting bagi auditor yang bertujuan mengurangi risiko audit karena dapat mempertimbangkan dampak penghindaran pajak dan lebih memperhatikan perusahaan dengan tingkat penghindaran pajak."^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/7166> <http://purl.org/dc/terms/date> "2022-08-06" .
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