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

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

ANALISIS PENGARUH PENGHINDARAN PAJAK TERHADAP AUDIT REPORT LAG DENGAN BIAYA AUDIT SEBAGAI VARIABEL MODERASI

This research aims to examine the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors that have demonstrated a pattern of audit report lag from 2018 to 2022. It is a quantitative research employing secondary data such as financial reports or annual company reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. Data analysis techniques in this research involved regression model selection test, classical assumption tests, panel data regression, and partial hypothesis testing using Stata 14 software. 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 costs as a moderating variable weaken the positive relationship between tax avoidance either ETR or CETR on audit report lag