id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-249	Damayanti, Novita Dwi; KhoiruRusydi, M; Andayani, Wuryan	POLITICAL CONNECTION, AUDIT FEES, AUDIT QUALITY AND TAX AVOIDANCE OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE	2024	26	.pdf	application/pdf	6785	373	47	The Moderated Regression Analysis (MRA) conducted in this research has led to findings that tax avoidance is not affected by political connection and audit fees, that politically connected companies with high audit quality have lower tax avoidance rate, and that higher audit fees paid by companies with high audit quality does not reduce the companies’ motivation to commit tax avoidance. Keywords: Political connection, audit fees, tax avoidance, audit quality 1. Introduction Tax avoidance refers to a deliberate strategy or action taken by individuals or entities to minimize, reduce, or eliminate their tax liabilities legally (Butarbutar, 2017:361).	cache/gujaf-249.pdf	txt/gujaf-249.txt