Results 81 to 90 of about 180 (116)

Analisis Penghindaran Pajak: Peran Struktur Kepemilikan

Media Akuntansi Perpajakan
This study aims to analyze the effect of institutional ownership, foreign ownership, and concentrated ownership on tax avoidance. The research objects are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period.
Ahmad Reza Saputra, Deden Tarmidi
openaire   +1 more source

Analisis Perubahan Tarif Pajak Terhadap Penghindaran Pajak

Monex Journal Research Accounting Politeknik Tegal, 2022
openaire   +1 more source

Analisis Faktor-Faktor Penentu Penghindaran Pajak

Jurnal Inovasi Pajak Indonesia
Penelitian ini bertujuan untuk mengetahui pengaruh Karakter Eksekutif (KAE), Capital Intensity, Good Corporate Governance, dan Profitabilitas terhadap Penghindaran Pajak (Tax Avoidance) yang dihitung dengan menggunakan Cash Effective Tax Rate (CETR). Populasi dan sampel penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek ...
Ardiani Ika Sulistyawati, Fransiska Nanda Kristianti Kiswanto   +1 more
openaire   +1 more source

Effect of Transfer Pricing Aggressiveness, Income Smoothing, Thin Capitalization on Tax Avoidance with Financial Constraints as a Moderating Variable

International Journal of Islamic Education, Research and Multiculturalism
Peningkatan penerimaan pajak di Indonesia tidak dibarengi dengan peningkatan tax ratio. Rendahnya tax ratio mengindikasikan adanya praktik penghindaran pajak di Indonesia.
Rustandi Rustandi, Vinola Herawaty
doaj   +1 more source

Pengaruh Dewan Direksi, Direksi Wanita, Intensitas Aset Tetap, Profitabilitas dan Leverage Terhadap Tax Avoidance

Sketsa Bisnis
Tax avoidance is a strategy to reduce the tax burden by utilizing tax regulations but is still in a gray area because on the one hand it is allowed, but not expected because it affects state revenues.
Ayu Mandila, Ai Hendrani
doaj  

Tata Kelola Perusahaan dan Penghindaran Pajak

Perspektif Akuntansi, 2019
Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan, antara lain; proporsi komisaris independen, kualitas audit, kepemilikan institusional, dan komite audit terhadap penghindaran pajak perusahaan. Jenis data yang digunakan dalam penelitian ini adalah data panel dari tahun 2012-2016 pada perusahaan tambang mineral dan batubara yang ...
openaire   +2 more sources

Penghindaran Penghindaran Pajak, Leverage dan Nilai Perusahaan: Dimoderasi oleh Transparansi

Jurnal Akuntansi dan Ekonomika
The objective of this research is to acquire empirical evidence regarding the impact of transparency on the relationship between tax avoidance and leverage in relation to a firm's value. Firm value is pivotal as it mirrors a company's performance, thereby influencing investors' perceptions. This study adopts a quantitative approach, utilizing EViews as
Yolanda Pratami, Hidayatul Munashiroh
openaire   +1 more source

Profitabilitas, Leverage dan Penghindaran Pajak

E-Jurnal Akuntansi, 2023
Tax avoidance is an activity to legally minimize tax payments but is not wanted by the government because it can lead to reduced state revenues. This research aims to obtain empirical evidence regarding the influence of profitability and leverage on tax avoidance. The theory used is the Theory of Planned Behavior (TPB). The population in this study are
Naniek Noviari
exaly   +2 more sources

Some of the next articles are maybe not open access.

Related searches:

KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK

Balance : Jurnal Akuntansi dan Bisnis, 2021
The purpose of this research is  to analyze the effect of Institutional Ownership on Tax Avoidance with 5 control variables, which are Profitability, Leverage , Company Size, Sales growth and Fixed Asset Intensity. This research uses quantitative approach with secondary data obtained from financial reports published on the IDX website in 2016-2019. The
openaire   +1 more source

Analisis Bibliometrik Penghindaran Pajak

Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 2023
This study presents a bibliometric analysis research on 'Tax Avoidance'. Tax avoidance is an effort to avoid taxes legally which does not violate tax regulations to minimize the tax burden by exploiting weaknesses in tax provisions. Tax evasion does not violate the provisions because it takes advantage of loopholes in the taxation requirements of a ...
openaire   +1 more source