Pengaruh Konservatisme Akuntansi, Kualitas Audit, Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Abstract

This study aimed to examine the effect of Conservatism in Accounting, Audit Quality, the size of the company against tax evasion Retail Trade company listed on the Indonesia Stock Exchange (BEI) 2011-2015. The example used in this study is the Retail trading company listed on the Indonesian Stock Exchange based on pre-defined criteria and selected samples are 10 companies from a total of 22 company. Purposipe methods of sampling and testing this hypothesis using multiple linear regression analysis. In this study the variables to Konservatisme Akuntansi and Audit Quality has no effect on tax evasion, while for examination Firm Size variable effect on tax avoidance and to the coefficient of determination (adjusted R) is worth 0,365. This suggests that the overall effect of the independent variables Conservatism in Accounting, Audit Quality and size of the Company, against tax evasion by 36.5% while the remaining 63.5% is influenced by other variables.