The Effect of Tax Avoidance on the Quality of Financial Statements of Infrastructure Companies Listed on the IDX in 2022–2024

Abstrak

This study examines the effect of tax avoidance on the quality of financial statements of IDX infrastructure companies for 2022-2024. Tax avoidance is measured by CETR and BTD. A sample of 24 companies with a total of 72 observations, was analyzed by regression of REM panel data. Results: CETR (prob. 0.5068) and BTD (prob. 0.9712) had no significant effect on profit management, either partial or simultaneous (F=0.721). Adjusted R² -0.019. Conclusion: tax avoidance has not been proven to have a significant effect on the quality of the financial statements of infrastructure companies for the 2022-2024 period. This study contributes as empirical evidence that the influence of tax avoidance on profit management is contextual and not universal.