Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Barang Konsumsi Yang Terdaftar Di BEI

Mariani, Desy

doi:10.37641/jiakes.v8i3.347

Cited by 4 publications

(4 citation statements)

References 1 publication

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“…The results of this study are in accordance with research conducted by Dewinta & Setiawan (2016) and Mariani (2020) which stated that leverage had no effect on tax avoidance.…”

Section: The Effect Of Leverage On Tax Avoidancesupporting

confidence: 92%

Determinants of Tax Avoidance on Consumption Business Sector in Indonesia

Handoyo¹,

Nurfauziya²,

Rolanisa³

2022

IJEBMR

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Tax avoidance by companies in Indonesia has often been done. Even though this activity is classified as legal, it is basically done by violating tax regulations. This study is intended to explore further what factors influence tax avoidance activities in consumption sector manufacturing companies listed on IDX in the 2016-2019 period. The analysis was carried out using multiple regression analysis. The results of the study prove that gender, audit committee and firm size have a positive and significant effect on tax avoidance. While leverage and profitability cannot affect tax avoidance activities.

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“…The results of this study are in accordance with research conducted by Dewinta & Setiawan (2016) and Mariani (2020) which stated that leverage had no effect on tax avoidance.…”

Section: The Effect Of Leverage On Tax Avoidancesupporting

confidence: 92%

Determinants of Tax Avoidance on Consumption Business Sector in Indonesia

Handoyo¹,

Nurfauziya²,

Rolanisa³

2022

IJEBMR

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“…The development of the industrial world is currently running so rapidly that it creates increasingly fierce competition (Heven & Fitty, 2022). Competition in the manufacturing industry has enabled every company to improve its performance in order to achieve goals (Rici & Haposan, 2022). The purpose of a company being established is to generate profits by maximizing the resources it has (Pasaribu et al, 2016).…”

Section: Introductionmentioning

confidence: 99%

The Impact of Financial Performance, Firm Size and Capital Structure on Firm Value

Suyanto,

Bilang

2023

Financial

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This study aims to prove the effect of financial performance, company size and capital structure on firm value. The sample in the study was 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research sample was obtained by purposive sampling technique. The analytical method used is multiple linear regression analysis using SPSS version 23. The results of this research prove that financial performance has a positive effect on firm value, firm size has a positive effect on firm value and capital structure simultaneously has a positive effect on firm value.Keywords: Financial performance, company size, capital structure, firm value

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“…Hal ini memperlihatkan bahwa perusahaan dengan aktiva tetap tinggi memiliki beban pajak yang lebih rendah dibandingkan dengan perusahaan dengan aktiva tetap rendah. Badan usaha yang lebih tertarik untuk berinvestasi pada aset berwujud memiliki tarif pajak efektif yang rendah (Mariani, 2020).…”

Section: Capital Intensityunclassified

Pengaruh Harga Transfer Dan Intensitas Modal Terhadap Penghindaran Pajak

Aryani,

2024

Akrual

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This study aims to determine the effect of Transfer Pricing and Capital Intensity on Tax Avoidance. The sample used in this study is a company listed on the Indonesia Stock Exchange (IDX) and publishes a complete financial report in 2018-2022 with 10 sample companies using purposive sampling method. The independent variable of this study is the transfer pricing measured by the related parties accounts receivable of the total account receivable and capital intensity measured by the total fixed assets of the total assets. The dependent variable of this study is the Tax Avoidance which is measured by ETR of the profit before tax. The results show that Transfer Pricing has a positif significant effect on Tax Avoidance and Capital Intensiry has positif significant on Tax Avoidance.

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Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Barang Konsumsi Yang Terdaftar Di BEI

Cited by 4 publications

References 1 publication

Determinants of Tax Avoidance on Consumption Business Sector in Indonesia

Determinants of Tax Avoidance on Consumption Business Sector in Indonesia

The Impact of Financial Performance, Firm Size and Capital Structure on Firm Value

Pengaruh Harga Transfer Dan Intensitas Modal Terhadap Penghindaran Pajak

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