The Effect of Profitability, Public Ownership and Fiscal Loss Compensation on Tax Avoidance Moderated by Audit Quality

Tax Avoidance is conducted by the taxpayer to minimize company’s tax burden. The objective of this research was examine determinants profitability, public ownership and fiscal loss compensation practice avoidance in companies listed on Indonesia Stock Exchange for period 2015-2019. Book Different used as a benchmark avoidance. data were obtained from company financial statements annual reports (IDX) website or related websites. sample study 97 consisting banking, property, finance mining sector IDX 2015-2019, with total 485 samples. sampling technique purposive method. analytical tool analyze hypothesis Eviews 11.0. results showed that had no effect avoidance, but audit quality could moderate profitability