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Pengaruh Konservatisme Akuntansi, Financial Derivative Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance

Year: 2024

Type: article

Abstract: This research aims to test and prove empirically the influence of accounting conservatism, financial derivatives and fiscal loss compensation on tax avoidance. This research was conducted on Consumer Non-cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample in the study used a purposive sampling method. This type of research uses a quantitative approach with an associative type, and there are 13 companies used as research samples with an observation period of 5 (five) years. The analysis technique uses multiple linear regression with a significance level of 0.05. The results of this research show that (1) accounting conservatism, financial derivatives and fiscal loss compensation have a simultaneous effect on tax avoidance, (2) Accounting conservatism has a positive effect on tax avoidance, (3) Financial derivatives have a positive effect on tax avoidance, (4) Compensation Fiscal losses have no effect on tax avoidance.

Source: Jurnal Nusa Akuntansi

DOI: 10.62237/jna.v1i3.134

Authors: Lisnawati, Prima Sadewa

Institution: Universitas Pamulang

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4402952287

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