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The increasing number of taxpayers who are set to do tax shelters is due to a planned aggressive action to report a lower amount of tax payable. The release of the International Standard on Auditing (ISA) has a major impact on the audit process in Indonesia. ISA No. 240 states that an auditor has a duty to provide directive guidance regarding the responsibility to detect fraud. Therefore, this study aims to look Aggressive Tax Planning whose influence can be minimized by a good quality audit so as to reduce the number of taxpayers who are set to do tax shelter. This research was conducted at companies under manufacturing industry and is listed in Indonesia Stock Exchange. The study population are 402 companies listed in 2011 to 2013. By using a logit regression analysis, this study is not managed to prove that the influence of Aggressive Tax Planning on Tax Shelter will be reduced by the effect of a good quality audit. This study also aims to look at the effect of book tax difference on audit quality in companies that are likely to conduct a tax shelter. The results showed that a high-quality audit is able to reduce the number of book tax difference. Keywords—aggressive tax planning; audit quality; fraudulent tax; tax shelter

The Phenomenon of Tax Planning in Indonesia: Effect of aggressive tax planning and audit quality on tax shelter