INTERACTION OF OWNERSHIP STRUCTURE AND AUDIT QUALITY ON CORPORATE TAX AVOIDANCE

Abstract

The study examined how managerial and institutional ownership affects tax avoidance, how audit quality acts as a moderate variable, and how corporate size, profitability, leverage, capital investment, and cash holdings act as control variables. It focused on companies in the energy sector listed on Indonesian Stock Exchange (IDX) and examined them using Eviews 12. According to the research, managerial and institutional ownership did not significantly affect tax avoidance. In addition, audit quality cannot moderate the connection between managerial and institutional ownership regarding tax avoidance.