Work

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur

Year: 2020

Type: article

Abstract: The purpose of this research is to determine the effect of corporate governance, leverage, firm size, and profitability on tax avoidance. This research uses secondary data by collecting data through website (www.idx.co.id) on manufacturing industries listed in Indonesia Stock Exchange for the period 2014-2016. This research use sampel of 42 companies to be sampel and using SPSS version 23.0. Based on research shows that the research results are as follows: (1) Corporate Governance is a significance effect on Tax Avoidance. (2) Leverage, Firm Size, and Profitability is not significance effect on Tax Avoidance. (3) There is joint influence between Corporate Governance, Leverage, Firm Size, and Profitability on Tax Avoidance.

Source: Jurnal Paradigma Akuntansi

DOI: 10.24912/jpa.v1i1.7311

Author: Silviana, Widyasari

Institution: Tarumanagara University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4285707142

FWCI: 6.171

Cites: 8

Cited by: 17

Related to: 10