Work

The Effect of Solvability, Profitability, and Institutional Ownership on Tax Avoidance in Coal Sub-sector Mining Companies Listed on the Indonesia Stock Exchange in 2021-2023

Year: 2024

Type: conference-paper

Abstract: This research aims to determine the effect of solvency, profitability and institutional ownership on tax avoidance in coal sub-sector mining companies listed on the Indonesia Stock Exchange for 2021-2023. The research method used is an associative method with a quantitative approach. The population in this research is 33 mining companies in the coal sub-sector registered on the BEI in 2021-2023. The sample was taken using a purposive sampling method to obtain a sample of 17 companies that met the criteria. The analysis method used is multiple linear regression analysis with data processing using SPSS version 25. The research results show that profitability has an effect on tax avoidance, while solvency and institutional ownership have no effect on tax avoidance.

Source: International Conference of Business and Social Sciences

DOI: 10.24034/icobuss.v4i1.596

Authors: Angelica Al’maliki Saliha Maza, Yasfina Qurrota A’yun, Devi Febrianti, Guruh Marhaenis Handoko Putro

Institution: Universitas Muhammadiyah Lamongan

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4404667862

FWCI:

Cites: 23

Cited by:

Related to: 10