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Description: LNFEE=Natural log of audit fee; CTG=1 if the company earns SKPKB in the last 2 years of reporting period and O if it does not earn SKPKB.; TobinQ= Market value equity plus book value of liabilities divided by book value of assets; BIG4 =1 if the company is audited by KAP BIG4 and O if it is audited by KAP NONBIG4; Tax Exposure= the amount of tax payable divided by total assets; LnAsset= Natural log of total assets; Loss=1 if the company experiences a loss during the reporting period; Recint=Account receivable divided by total assets; Invint= nventory divided by total assets;Subrt= Number of consolidated subsidiaries

Table 1 Description: LNFEE=Natural log of audit fee; CTG=1 if the company earns SKPKB in the last 2 years of reporting period and O if it does not earn SKPKB.; TobinQ= Market value equity plus book value of liabilities divided by book value of assets; BIG4 =1 if the company is audited by KAP BIG4 and O if it is audited by KAP NONBIG4; Tax Exposure= the amount of tax payable divided by total assets; LnAsset= Natural log of total assets; Loss=1 if the company experiences a loss during the reporting period; Recint=Account receivable divided by total assets; Invint= nventory divided by total assets;Subrt= Number of consolidated subsidiaries

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TABLE IL. PEARSON CORRELATION MATRIX Description: LNFEE=Natural log of audit fee; CTG=1 if the company earns SKPKB in the last 2 years of reporting period and 0 if it does not earn SKPKB.; TobinQ= Market value equity plus book value of liabilities divided by book value of assets; BIG4 =1 if the company is audited by KAP BIG4 and O if it is audited by KAP NONBIG4; Tax Exposure= the amount of tax payable divided by total assets; [nAsset= Natural log of total assets; Loss=1 if the company experiences a loss during the reporting period; Recint=Account receivable divided by total assets; Invint= nventory divided by total assets;Subrt= Number of consolidated subsidiaries
TABLE IL. PEARSON CORRELATION MATRIX Description: LNFEE=Natural log of audit fee; CTG=1 if the company earns SKPKB in the last 2 years of reporting period and 0 if it does not earn SKPKB.; TobinQ= Market value equity plus book value of liabilities divided by book value of assets; BIG4 =1 if the company is audited by KAP BIG4 and O if it is audited by KAP NONBIG4; Tax Exposure= the amount of tax payable divided by total assets; [nAsset= Natural log of total assets; Loss=1 if the company experiences a loss during the reporting period; Recint=Account receivable divided by total assets; Invint= nventory divided by total assets;Subrt= Number of consolidated subsidiaries
TABLE II. RESULTS OF REGRESSION MODEL 1 CORPORATE TAX GOVERNANCE AND AUDIT FEE
TABLE II. RESULTS OF REGRESSION MODEL 1 CORPORATE TAX GOVERNANCE AND AUDIT FEE
TABLE V. RESULTS OF REGRESSION MODEL 3CORPORATE TAX GOVERNANCE, TAX EXPOSURE AND AUDIT FEE Description: LNFEE=Natural log of audit fee; CTG=1 if the company earns SKPKB in the last 2 years of reporting period and 0 if it does not earn SKPKB.; Tobin Q= Market value equity plus book value of liabilities divided by book value of assets; BIG4 =1 if the company is audited by KAP BIG4 and 0 if it is audited by KAP NONBIG4; Tax Exposure= the amount of tax payable divided by total assets; LnAsset= Natural log of total assets; Loss=1 if the company experiences a loss during the reporting period; Recint=Account receivable divided by total assets; Invint= Inventory divided by total assets;Subrt= Number of consolidated subsidiaries
TABLE V. RESULTS OF REGRESSION MODEL 3CORPORATE TAX GOVERNANCE, TAX EXPOSURE AND AUDIT FEE Description: LNFEE=Natural log of audit fee; CTG=1 if the company earns SKPKB in the last 2 years of reporting period and 0 if it does not earn SKPKB.; Tobin Q= Market value equity plus book value of liabilities divided by book value of assets; BIG4 =1 if the company is audited by KAP BIG4 and 0 if it is audited by KAP NONBIG4; Tax Exposure= the amount of tax payable divided by total assets; LnAsset= Natural log of total assets; Loss=1 if the company experiences a loss during the reporting period; Recint=Account receivable divided by total assets; Invint= Inventory divided by total assets;Subrt= Number of consolidated subsidiaries
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