The Impact of Tax Avoidance on Audit Report Lag with Audit Fee as a Moderating Variable

Permata Indhira Hajj Soeparjono; Yayu Putri Senjani

doi:10.14421/jai.2024.3.1.041-051

Authors

Permata Indhira Hajj Soeparjono UIN Sunan Kalijaga Yogyakarta
Yayu Putri Senjani Faculty of Islamic Economics and Business, UIN Sunan Kalijaga Yogyakarta

DOI:

https://doi.org/10.14421/jai.2024.3.1.041-051

Keywords:

Audit Report Lag, Tax Avoidance, Audit Fee

Abstract

Purpose: This research examines the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The research is updated by integrating audit costs as a moderating variable.

Methodology: It is quantitative research employing secondary data from annual reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. The research is tested using panel data regression analysis with Stata 14 software.

Findings: Based on the data analysis results, it can be concluded that (1) tax avoidance, measured through both ETR and CETR, has a significant positive impact on audit report lag, and (2) audit fee as a moderating variable weakens the positive relationship between tax avoidance, either ETR or CETR, and audit report lag.

Novelty: The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors with audit report lag from 2018 to 2022.

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