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Journal articles on the topic 'An avoidance technique'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

Kaur, Mankiran, and Jagjit Kaur. "Security Technique and Congestion Avoidance in Mesh Network." International Journal of Trend in Scientific Research and Development Volume-1, Issue-6 (2017): 1080–84. http://dx.doi.org/10.31142/ijtsrd4690.

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Trimides Christianto, Fharel M. Hutajulu, and Emerald G. M Tobing. "PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR BARANG KONSUMSI NON-SIKLIKAL TAHUN 2015 – 2020 YANG TERDAFTAR DI BURSA EFEK INDONESIA." Fundamental Management Journal 8, no. 2p (2023): 138–58. http://dx.doi.org/10.33541/fjm.v8i2p.5277.

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These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to

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Al-janabi, Rana Jumaa Surayh. "MALWARE AVOIDANCE USING REDIRECTION TECHNIQUE." Journal of Al-Nahrain University Science 13, no. 3 (2010): 178–84. http://dx.doi.org/10.22401/jnus.13.3.29.

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4

Belik, F. "An efficient deadlock avoidance technique." IEEE Transactions on Computers 39, no. 7 (1990): 882–88. http://dx.doi.org/10.1109/12.55690.

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5

I Gede Ari Wiguna Prastya and Ni Ketut Lely Aryani Merkusiwati. "The Effect of Profitability, Leverage, and Company Size on Tax Avoidance." International Journal of Management Research and Economics 3, no. 1 (2024): 159–73. https://doi.org/10.54066/ijmre-itb.v3i1.2650.

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Tax avoidanceis an effort made to reduce the amount of tax paid by exploiting the weaknesses of tax regulations. The purpose of this study is to obtain empirical evidence regarding the influence of profitability, leverage, and company size on tax avoidance. The sampling method used is nonprobability sampling with purposive sampling technique. The number of samples obtained is 88 observation data. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that the profitability variable has a negative effect on tax avoidance, while lever

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Fujimori, A., Y. Ogawa, and P. N. Nikiforuk. "A modification of cooperative collision avoidance for multiple mobile robots using the avoidance circle." Proceedings of the Institution of Mechanical Engineers, Part I: Journal of Systems and Control Engineering 216, no. 3 (2002): 291–99. http://dx.doi.org/10.1177/095965180221600307.

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This paper presents a modification of cooperative collision avoidance for multiple mobile robots. The original cooperative collision avoidance technique by Fujimori and co-workers is briefly explained and its drawbacks are shown in the navigation simulation using a simulator of an experimental robot, Pioneer-1. To improve upon the drawbacks, an avoidance circle is introduced and a modified cooperative collision avoidance technique is proposed. The improved performance of the proposed modification is demonstrated by another navigation simulation in which the conditions are the same as those in

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Botlagunta, Madhavi Devi, Smriti Agrawal, and R. Rajeshwara Rao. "DYNAMIC BUDGET-THRESHOLD BASED RESOURCE RESERVATION TECHNIQUE." COMPUSOFT: An International Journal of Advanced Computer Technology 08, no. 07 (2019): 3242–49. https://doi.org/10.5281/zenodo.14832587.

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The effective utilization of the resources is recognized as essential tool not only for the cost effectiveness of the system but also for the environment. Sharing of the resources improves its utilization but also creates contention among the processes using it. This contention may lead to frequent deadlocks. Many deadlock avoidance techniques exist for avoiding the deadlock while sharing the resources. However, all these technique suffer from two major limitations: 1) they assume that the resource requirement for each process is known in advance; 2) overhead for decision making for resource g

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Blake, Stephen M., Mark D. Brinsden, and Simon Smith. "Lost locking screws – an avoidance technique." Annals of The Royal College of Surgeons of England 85, no. 3 (2003): 207. http://dx.doi.org/10.1308/003588403321661433.

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9

Rosenberg, P. H. "Advances in technique and accident avoidance." Current Opinion in Anaesthesiology 2, no. 5 (1989): 582–85. http://dx.doi.org/10.1097/00001503-198910000-00012.

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Febryanti, Christin Maria, and Erna Sulistyowati. "Pengaruh Komisaris Independen, Komite Audit, Leverage, Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 759–69. http://dx.doi.org/10.31539/costing.v7i1.6138.

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Manufacturing companies in the consumer goods industry sector consumer non-cyclical was chosen in this study as a research subject because of the sector company consumer non-cyclical produce and distribute goods and services that support daily needs so that they have economic stability and future potential and are not affected by adverse economic conditions. The purpose of this study was to determine the influence of independent commissioners, audit committees, leverage, and sales growth to tax avoidance on the company consumer non-cyclical registered on the IDX for 2017 â€“ 2021. The sampling

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Lestari, Ayu, R. Rosiyana Dewi, Ika Wahyuni, Windiyani Windiyani, and Windiyani Windiyani. "Factors-Factors Affecting Tax Avoidance." Devotion Journal of Community Service 4, no. 1 (2023): 289–304. http://dx.doi.org/10.36418/dev.v4i1.383.

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This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) the effect of thin capitalization on Tax Avoidance and (3) the effect of the book tax gap on Tax Avoidance. This research method is carried out by taking secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2020. The data collection technique uses the purposive sampling method and the method used in analyzing is the multiple regression analysis method. The results show that the executive character and thin capitalization have a positi

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Nayl, Thaker. "ROBOTIC MOTION PLANNING USING CONVEX OPTIMIZATION METHODS." Iraqi Journal for Computers and Informatics 45, no. 2 (2019): 20–23. http://dx.doi.org/10.25195/ijci.v45i2.49.

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Collision avoidance techniques tend to derive the robot away of the obstacles in minimal total travel distance. Most ofthe collision avoidance algorithms have trouble get stuck in a local minimum. A new technique is to avoid local minimum in convexoptimization-based path planning. Obstacle avoidance problem is considered as a convex optimization problem under system state andcontrol constraints. The idea is by considering the obstacles as a convex set of points which represents the obstacle that encloses inminimum volume ellipsoid, also the addition of the necessary offset distance and the mod

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13

Gupta, Ashok Kumar Gupta, and Aziz Deraman. "A framework for software requirement ambiguity avoidance." International Journal of Electrical and Computer Engineering (IJECE) 9, no. 6 (2019): 5436. http://dx.doi.org/10.11591/ijece.v9i6.pp5436-5445.

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This research deals with software requirements ambiguity problems. Among these are incomplete, incorrect, improper, inaccurate and unambiguous requirements. Interestingly, published material related to Software Requirements Specifications (SRS) problems discusses ambiguity as one of the most conversed problems. This paper proposes a Software Requirement Ambiguity Avoidance Framework (SRAAF) to assist and support requirement engineers to write unambiguous requirements, by selecting correct elicitation technique based on the evaluation of various attributes and by applying the W6H technique. We

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Ashok, Kumar Gupta, and Deraman Aziz. "A framework for software requirement ambiguity avoidance." International Journal of Electrical and Computer Engineering (IJECE) 9, no. 6 (2019): 5436–45. https://doi.org/10.11591/ijece.v9i6.pp5436-5445.

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This research deals with software requirements ambiguity problems. Among these are incomplete, incorrect, improper, inaccurate and unambiguous requirements. Interestingly, published material related to Software Requirements Specifications (SRS) problems discusses ambiguity as one of the most conversed problems. This paper proposes a Software Requirement Ambiguity Avoidance Framework (SRAAF) to assist and support requirement engineers to write unambiguous requirements, by selecting correct elicitation technique based on the evaluation of various attributes and by applying the W6H technique. We

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Asana, Gde Herry Sugiarto. "TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DITINJAU DARI PROFITABILITAS, PERTUMBUHAN PENJUALAN, LEVERAGE, DAN KOMITE AUDIT." Jurnal Riset Akuntansi (JUARA) 11, no. 1 (2021): 139–57. http://dx.doi.org/10.36733/juara.v11i1.2829.

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Tax is one of the obligations that must be fulfilled by the taxpayer. This condition will lead the taxpayers to do tax avoidance. Tax Avoidance is an action to reduce taxable profits through tax planning in order to obtain a low tax expense. The purpose of this research is to examine the impact of profitability, sales growth, leverage, and audit committee on tax avoidance which is measured using effective tax rates on manufacturing companies listed on Indonesian Stock Exchange for the period of 2016 to 2018. The population in this research are all manufacturing companies listed on Indonesian S

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Rajpal, Girish, and Noufal Basheer. "Complications and Avoidance in Neurointerventional Surgery." Indian Journal of Neurosurgery 07, no. 02 (2018): 090–95. http://dx.doi.org/10.1055/s-0038-1669479.

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AbstractBecause neurointerventional surgery is a minimally invasive technique does not mean that it is qualified for complication-free procedures. Rather working about 2 m away from the three-dimensional (3D) target lesion and looking at two-dimensional (2D) images makes it one of the most complication-prone subspecialties. Advancement in hardwares, techniques, and technologies with continuous ability to learn and modify accordingly can only keep the complication rate low as compared with traditional vascular neurosurgery.

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17

Nippun Kumaar, A. A., and T. S. B. Sudarshan. "Learning from Demonstration with State Based Obstacle Avoidance for Mobile Service Robots." Applied Mechanics and Materials 394 (September 2013): 448–55. http://dx.doi.org/10.4028/www.scientific.net/amm.394.448.

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Learning from Demonstration (LfD) is a technique for teaching a system through demonstration. In areas like service robotics the robot should be user friendly in terms of coding, so LfD techniques will be of greater advantage in this domain. In this paper two novel approaches, counter based technique and encoder based technique is proposed for teaching a mobile service robot to navigate from one point to another with a novel state based obstacle avoidance technique. The main aim of the work is to develop an LfD Algorithm which is less complex in terms of hardware and software. Both the propose

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18

Norma Lutfita Sari and Ajimat Ajimat. "Pengaruh Capital Intensity, Inventory Intensity, dan Leverage terhadap Tax Avoidance." AKUA: Jurnal Akuntansi dan Keuangan 2, no. 4 (2023): 279–85. http://dx.doi.org/10.54259/akua.v2i4.1953.

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This study aims to determine the effect of capital intensity, inventory intensity, and leverage on tax avoidance in LQ45 index companies for the 2017-2021 period. The type of research used in this research is associative quantitative. Data collection techniques use secondary data in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) and the websites of each company. The method of analysis technique used in this study is descriptive analysis and uses multiple linear regression. The data that has been collected is processed with the help of E-views software version 10

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19

Wahyuliza, Suci, and Yudhi Rahmansyah. "Corporate Social Responsibility dan Profitabilitas dalam Mempengaruhi Praktik Penghindaran Pajak pada PT. Bank Rakyat Indonesia (Persero)." JUSIE (Jurnal Sosial dan Ilmu Ekonomi) 5, no. 02 (2020): 203–13. http://dx.doi.org/10.36665/jusie.v5i02.350.

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This study aims to determine the effect of Corporate Social Responsibility and company profitability on tax avoidance practices at PT. Bank Rakyat Indonesia (Persero). The approach taken in this research is a quantitative descriptive approach. Data collection techniques in this study are to use documentation techniques and literature study. Meanwhile, the analysis technique used is multiple linear regression, classical assumption test, hypothesis test (t test, f test) and the coefficient of determination. Based on multiple linear regression analysis, Tax Avoidance Practices are obtained of 0.6

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20

Afifah Ayu Cahyaningrum and Sartika Wulandari. "Determinasi Tax Avoidance." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 5 (2024): 3883–99. http://dx.doi.org/10.47467/alkharaj.v6i5.1370.

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Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aimed to examine the effect of Good Corporate Governance (Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership), Profitability, Capital Intensity, Firm Size To the Tax Avoidance of the Technology, Healthcare, Consumer Non-Cyclical and Industrials sector companies listed on the Indonesia Stock

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21

Norisa, Ismi, Riana R. Dewi, and Anita Wijayanti. "PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE." Transekonomika: Akuntansi, Bisnis dan Keuangan 2, no. 4 (2022): 107–18. http://dx.doi.org/10.55047/transekonomika.v2i4.146.

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Tax avoidance is one of the methods used by taxpayers in paying their tax obligations by reducing the amount of tax owed. This study aims to determine and analyze the effect of profitability, leverage, liquidity, and sales growth on tax avoidance. The research was conducted quantitatively using a sample of coal sub-sector mining companies listed on the IDX for the 2016-2020 period. With a sample of 24 coal companies. The sample method uses purposive sampling technique so that a sample of 10 companies is produced that meets the criteria. Data collection techniques using documentation techniques

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22

Ameliyah, Nanda Ayu Jihan, and Syaiful Syaiful. "The Effect of Good Corporate Governance and Profitability on Tax Avoidance." Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC) 2, no. 1 (2023): 148. http://dx.doi.org/10.30587/umgeshic.v1i2.5119.

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This study aims to determine the magnitude of the influence of Good Corporate Governance and Profitability on Tax Avoidance. The method used in this research is quantitative with secondary data in the form of annual financial reports. The sampling technique used purposive sampling technique, obtaining a total sample of 65 financial report data. The data analysis technique used in this research is the multiple linear regression analysis technique. The results of this study indicate that independent commissioners have no effect on tax avoidance, audit committees have no effect on tax avoidance,

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23

Samos, Yudi Febrianto, Novien Rialdy, and Surya Sanjaya. "The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange." International Journal of Multidisciplinary Approach Research and Science 2, no. 02 (2024): 822–36. http://dx.doi.org/10.59653/ijmars.v2i02.752.

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The purpose of this study are: (1) find out and analyze the effect of profitability on tax avoidance, (2) find out and analyze the effect of leverage on tax avoidance, (3) find out and analyze the effect of sales growth on tax avoidance, and (4) find out and analyze profitability, leverage and sales growth which together have an effect on tax avoidance. The population in this study are all food and beverage companies listed on the Indonesia Stock Exchange as many as 30 companies and the research sample as many as 11 companies with 3 years of observation. Data collection techniques in this stud

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Ubaidillah, Moh. "Peran Koneksi Politik dalam Melakukan Tax Avoidance." Owner 6, no. 1 (2022): 781–91. http://dx.doi.org/10.33395/owner.v6i1.667.

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This research aims to find out the effect of profit management, company size, profitability on tax avoidance with political connections as a moderation variable. The population of this study uses manufacturing companies registered with the IDX in 2017-2020 as many as 193 companies. This sampling technique uses purposive sampling that produces 36 companies. Data analysis techniques use regression analysis with the SPSS 24 tool. The results of this study show that profit management and profitability have a positive effect on tax avoidance. The size of the company has no effect on tax avoidance.

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Sarasmita, Luh Pringgita Tami, and Ni Made Dwi Ratnadi. "Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance." E-Jurnal Akuntansi 31, no. 10 (2021): 2442. http://dx.doi.org/10.24843/eja.2021.v31.i10.p03.

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This study aims to obtain empirical evidence regardingthe effect of fixed asset intensity, excecutive compensation, and institusional ownership on tax avoidance in the Mining Sector Manufactur contained on the Stock Exchange in the 2016-2019. The sample was determained using the nonprobability sampling method with a purposive sampling technique, obtained as many as 55 companies with 4 of observation in order to obtain 220 data observations. Data analysis techniques using the Multiple Liniear Regression test. The sampling method used is purposive sampling. Data analysis techniques using the Mul

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Mahdiana, Maria Qibti, and Muhammad Nuryatno Amin. "PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE." Jurnal Akuntansi Trisakti 7, no. 1 (2020): 127. http://dx.doi.org/10.25105/jat.v7i1.6289.

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<p>This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests.

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Putra, Adrian Setia, and Fatmawati Zahroh. "Analisis Determinan Tax Avoidance Pada Perusahaan Sub Sektor Farmasi." Jurnal Akademi Akuntansi 6, no. 2 (2023): 257–72. http://dx.doi.org/10.22219/jaa.v6i2.26421.

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Purpose: Tax avoidance is a legal practice because it is carried out using procedure that do not violate tax law and regulation. Even so, wen companies implement tax avoidance, the state revenue can be reduced from the intended target. The study aimed to determine the effects of Profitability, Earnings Management, Solvency; Capital Intensity; and Inventory Intensity on Tax Avoidance. Methodology/Approach: Quantitative data were used in study. The samples used were 7 pharmaceutical subsector manufacturing companies listed on the IDX 2017-2022 with purposive sampling techniques, so that 42 data

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Alkautsar, Muslim, Lina Nurlaela, and Ahmad Nur Faozyi. "Pengaruh Corporate Social Responsibility Disclosure dan Corporate Governance terhadap Tax Avoidance." Jurnal Wacana Ekonomi 20, no. 2 (2021): 083. http://dx.doi.org/10.52434/jwe.v20i2.1184.

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This study entitled the effect of corporate social responsibility disclosure and corporate governance on tax avoidance which is motivated by many tax avoidance phenomena in Indonesia. This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on tax avoidance. The method in this study uses a descriptive method using a quantitative approach. The samples in this study were 5 companies using the purposive sampling method. Sources and types of data taken are secondary data. Data collection techniques using library research and documentation researc

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Kurnia, Sinta, Nani Rohaeni, and Ade Samsinar. "PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR FARMASI YANG TERDAFTAR DI BEI." National Conference on Applied Business, Education, & Technology (NCABET) 2, no. 1 (2022): 201–13. http://dx.doi.org/10.46306/ncabet.v2i1.79.

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Tax Avoidane is an effort to reduce tax legally to reduce or even eliminate the tax burden. The purpose of this study was to determine the effect of profitability ratios, leverage, and sales growth on tax avoidance in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a quantitative method with a descriptive statistical approach. The population in this study were 12 companies with a sample of 8 pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling tech

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Prasad, G. Durga. "Accident Avoidance System using Zonal Speed Control Technique." International Journal for Research in Applied Science and Engineering Technology 8, no. 5 (2020): 1541–42. http://dx.doi.org/10.22214/ijraset.2020.5249.

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Hewitt, C., A. J. Hickey, and J. D. Boyes. "A ground and obstacle collision avoidance technique (GOCAT)." IEEE Aerospace and Electronic Systems Magazine 6, no. 8 (1991): 13–20. http://dx.doi.org/10.1109/62.90951.

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Yazdanpanah, Nima, Steven T. Ferguson, Allan S. Myerson, and Bernhardt L. Trout. "Novel Technique for Filtration Avoidance in Continuous Crystallization." Crystal Growth & Design 16, no. 1 (2015): 285–96. http://dx.doi.org/10.1021/acs.cgd.5b01231.

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Mankiran, Kaur, and Kaur Jagjit. "Security Technique and Congestion Avoidance in Mesh Network." International Journal of Trend in Scientific Research and Development 1, no. 6 (2017): 1080–84. https://doi.org/10.31142/ijtsrd4690.

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Security in wireless network is one of the prime concern in today's Information Age, where information is an asset not only to an organisation but also to an individual. Security to a great extent is able to protect the network from various unauthorized attacks. On the other side implementation of security mechanisms also causes an overhead in terms of increased load in the network. Further the increased load in the network paves path to congestion which degrades the performance of the wireless network. In this paper we try to highlight various challenges pertaining to security in mesh net

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Sumantri, Yusuf Jaya, Andri Zainal, and Azizul Kholis. "The Influence of Financial Report Quality, Profitability and Tax Avoidance Practices on Business Value Through Financial Performance as a Mediating Variable in Banking Sector Companies." Randwick International of Social Science Journal 5, no. 1 (2024): 103–9. http://dx.doi.org/10.47175/rissj.v5i1.850.

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This research analyzes the influence of financial report quality, profitability, tax avoidance practices on financial performance; analyze the influence of financial report quality, profitability, tax avoidance practices on business value; and analyzing financial performance in mediating the relationship between financial report quality, profitability and tax avoidance practices and business value. The research sample was 20 (twenty) financial reports from 6 (six) banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2017 to 2022, namely BNI, BRI, Bank Danamon, BCA, Ban

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Riskatari, Ni Ketut Rai, and I. Ketut Jati. "Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance." E-Jurnal Akuntansi 30, no. 4 (2020): 886. http://dx.doi.org/10.24843/eja.2020.v30.i04.p07.

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Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desired by the government. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection in this study uses a purposive sampling technique with predetermined criteria and a sample of 22 companies is obtained. The data analysis technique used is multiple

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Wulandari, Sartika, Rachmawati Meita Oktaviani, and Jaeni Jaeni. "Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies." Owner 8, no. 4 (2024): 4659–70. http://dx.doi.org/10.33395/owner.v8i4.2496.

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Tax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-tax profits. This study aims to provide empirical evidence regarding the effect of audit committees, independent commissioners, liquidity, leverage, company size, and profitability on tax avoidance and examine differences in tax avoidance before and during the COVID-19 pandemic. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using a purposive sampling technique, data were obtained from 42 companies, so 168 observations were ga

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Windaryani, I. Gusti Agung Istri, and I. Ketut Jati. "Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance." E-Jurnal Akuntansi 30, no. 2 (2020): 375. http://dx.doi.org/10.24843/eja.2020.v30.i02.p08.

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This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism gi

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Ardianti, Tarisma Indri, and Cahyani Nuswandari. "Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak?" Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 1385–98. http://dx.doi.org/10.31539/costing.v7i1.7035.

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ABSTRACT This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regressi

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Merkusiwati, Ni Ketut Lely Aryani, and I. Gst Ayu Eka Damayanthi. "Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak." E-Jurnal Akuntansi 29, no. 2 (2019): 833. http://dx.doi.org/10.24843/eja.2019.v29.i02.p26.

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Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Samplin

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V., Manju Barkavi, and S. Varathaganapathy Dr. "ENERGYHOLE AND COVERAGE HOLE AVOIDANCE IN UNDERWATER WIRELESS SENSOR NETWORKS." International Journal of Advanced Trends in Engineering and Technology 1, no. 2 (2017): 53–60. https://doi.org/10.5281/zenodo.345986.

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Underwater Wireless Sensor Networks (UWSNs) play an important role as these deploy underwater sensors (nodes) to monitor the parameters of interest. The sensed information is then sent to off-shore sink(s) where it is interpreted to take proper actions. Underwater communication is carried via acoustic modems and communication above the surface of water is carried via radio modems. Due to the limited battery capacity of sensor nodes, minimization of energy consumption is a potential research area in underwater wireless sensor networks (UWSNs). Here it addresses the energy hole creation issue in

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Ni Wayan Sri Mulyani, I Wayan Suartana, Gayatri, and Gerianta Wirawan Yasa. "Does GCG moderate the financial distress on tax avoidance?" World Journal of Advanced Research and Reviews 19, no. 2 (2023): 1307–17. http://dx.doi.org/10.30574/wjarr.2023.19.2.1719.

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This study aims to determine the effect of financial distress on tax avoidance, moderated by good corporate governance. This research was conducted on transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019–2021 because the Indonesian economy began to experience a contraction as a result of the COVID-19 Pandemic in 2019 and continued until 2021, therefore it has an impact on state tax revenues. The sample was selected using a purposive sampling technique, and 14 companies were identified. The data analysis technique used is moderation regression analysis. T

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Ni, Wayan Sri Mulyani, Wayan Suartana I, Gayatri, and Wirawan Yasa Gerianta. "Does GCG moderate the financial distress on tax avoidance?" World Journal of Advanced Research and Reviews 19, no. 2 (2023): 1307–17. https://doi.org/10.5281/zenodo.10852463.

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This study aims to determine the effect of financial distress on tax avoidance, moderated by good corporate governance. This research was conducted on transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019–2021 because the Indonesian economy began to experience a contraction as a result of the COVID-19 Pandemic in 2019 and continued until 2021, therefore it has an impact on state tax revenues. The sample was selected using a purposive sampling technique, and 14 companies were identified. The data analysis technique used is moderation regression analy

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Mustikasari, Erni Ayu, Arif Hartono, and Titin Eka Ardiana. "PENGARUH INTENSITAS ASET TETAP, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI TAHUN 2017-2020." JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO 3, no. 1 (2023): 28–50. http://dx.doi.org/10.24269/japp.v3i1.4949.

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This study aims to determine how the effect intensity of fixed asset, leverage, and profitability with tax avoidance. In addition, this study also aims to determine whether sales growth can moderate relation between intensity of fixed asset, leverage and profitability with tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Collecting data in this study using documentation techniques obtained from the official website of the Indonesia Stock Exchange (IDX) through the link www.idx.co.id. The sample selection use

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Erlina Sandya Prabawati and Arif Nugroho Rachman. "PENGARUH LEVERAGE, KEPEMILIKAN INTITUSIONAL, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE." Juremi: Jurnal Riset Ekonomi 1, no. 5 (2022): 493–508. http://dx.doi.org/10.53625/juremi.v1i5.1680.

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The research objective is to analyze the effect of leverage, institutional ownership, executive character, and company size on tax avoidance. The object in the research conducted is a food and beverage company that is listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The source of the data usage is secondary data. The research population is 30 companies by analyzing financial statements from 2017-2020 which are accessed on the website, IDXnamely: www.idx.co.id . The sampling technique used was a purposive sampling technique where the research sample consisted of 16 companies. The data

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Dwijayanti, Dita, Muhammad Astri Yulidar Abbas, and Novi Yanti. "PENGARUH LEVERAGE, INTENSITAS MODAL, KOMPENSASI RUGI FISKAL, FAMILY CONTROL, FAMILY MANAGEMENT TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Periode 2017 – 2020)." OBOR: Oikonomia Borneo 4, no. 1 (2022): 48–61. http://dx.doi.org/10.24903/obor.v4i1.1326.

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This study aims to determine the effect of Leverage, Capital Intensity, Fiscal Loss Compensation, Family Control, Family Management on Tax Avoidance. The method used in this study is a quantitative method, while data collection is taken from the Annual Report in this study using purposive sampling. The data analysis technique used is multiple linear analysis. The sample used in this study were 23 basic and chemical manufacturing industry sectors listed on the Indonesia Stock Exchange for the period 2017 – 2020. The data analysis technique used was multiple linear regression analysis. The resul

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William, Jonni, Rina Bukit, and Abdillah Arif. "The Effect of Sales Growth, Leverage, and Company Size on Tax Avoidance with Profitability as a Moderating Variable in Plantation Companies Listed on the Indonesia Stock Exchange in 2017 - 2023." International Journal of Research and Review 12, no. 6 (2025): 723–38. https://doi.org/10.52403/ijrr.20250681.

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This study aims to determine the effect of sales growth, leverage, and firm size on tax avoidance with profitability as a moderating variable in plantation sector companies listed on the IDX in 2017-2023. This study was conducted based on information obtained at the Indonesia Stock Exchange. The sampling technique in this study used the purposive sampling method. The population in this study was 24 plantation sector companies listed on the IDX in 2017-2023, and the sample used was eight companies. The type of data used is secondary data and panel data with regression data analysis techniques a

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Situmorang, Bornok, and Vivian Anastasia. "Pengaruh Kepemilikan Manajerial, Leverage, dan Profitabilitas Terhadap Tax Avoidance pada Perusahaan Manufaktur." Realible Accounting Journal 1, no. 1 (2021): 20–35. http://dx.doi.org/10.36352/raj.v1i1.132.

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This study aims to determine the effect of managerial ownership, leverage, and profitability on tax avoidance of the manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2016-2019. The sample selection in this study uses a purposive sampling technique. This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solution) software version 22. The results of the research partially show that managerial ownership has no significant effect on tax avoidance,

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Tiong, Ka, Tubagus Ismail, Helmi Yazid, and Muhamad Taqi. "Tax knowledge and tax avoidance: The case of mining companies listed on Indonesia." International Journal of Innovative Research and Scientific Studies 8, no. 2 (2025): 2232–37. https://doi.org/10.53894/ijirss.v8i2.5674.

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The purpose of this research is to know and analyze the influence of tax knowledge towards tax avoidance. The sample technique used is a purposive sampling from a method of judgment non-probability sampling and the analysis technique is using the ordinary least square method. The outcome of the research shows a significant influence of tax knowledge towards tax avoidance. A result of negative beta coefficient unstandardized indicates the higher tax knowledge owned by a top manager, the lower and even zero tax avoidance behavior is likely to happen. On the contrary, if the top manager has a low

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Swandewi, Ni Putu, and Naniek Noviari. "Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance." E-Jurnal Akuntansi 30, no. 7 (2020): 1670. http://dx.doi.org/10.24843/eja.2020.v30.i07.p05.

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Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this

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Purnomo, Hanny, and Rizky Eriandani. "Pengaruh Efektivitas Komite Audit dan Penghindaran Pajak: Peran Moderasi Kualitas Audit." E-Jurnal Akuntansi 32, no. 7 (2022): 1743. http://dx.doi.org/10.24843/eja.2022.v32.i07.p06.

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As a component of corporate governance, the audit committee and external auditors have functions as independent supervisors on financial reports, risk management and overseeing the company's compliance with laws and regulations. This study examines the relationship between the effectiveness of the audit committee on corporate tax avoidance and the moderating role of audit quality. Using purposive sampling technique, this study tested 215 manufacturing companies for the period 2019-2021 using multiple linear regression analysis techniques. This study shows the results that an effective audit co

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