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Journal articles on the topic 'Tax avoidance'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Hendrianto, Samino, Nursimah Dara, and Masturo Masturo. "PENGARUH KEPEMILIKAN KONSENTRASI, KUALITAS CORPORATE GOVERNANCE DAN OTHER COMPREHENSIVE INCOME TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI." Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi 8, no. 1 (2025): 352–62. https://doi.org/10.33627/pk.v8i1.3029.

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ABSTRAK Tujuan dari penelitian ini untuk mengetahui Pengaruh Kepemilikan Konsentrasi, Kualitas Corporate Governance, dan Other Comprehensive Income terhadap Tax Avoidance dengan Profitabilitas Sebagai variabel Moderasi pada perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Populasi penelitian ini meliputi seluruh perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 26 perusahaan. Jenis data yang digu

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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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3

Nassyrova, G. А. "Gray tax avoidance schemes." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 108, no. 4 (2023): 102–11. http://dx.doi.org/10.31489/2022ec4/102-111.

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4

Ohlsson, Henry. "Tax avoidance." L’annuaire du Collège de France, no. 109 (March 1, 2010): 1055–57. http://dx.doi.org/10.4000/annuaire-cdf.407.

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5

Kopkin, Nolan. "Tax Avoidance." Journal of Sports Economics 13, no. 6 (2011): 571–602. http://dx.doi.org/10.1177/1527002511412194.

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6

Sulistiyowati, Rina. "Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Tax Avoidance sebagai Variabel Intervening (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Sub Sektor Garment dan Tekstil Periode 2016 – 2019)." eCo-Buss 4, no. 1 (2021): 1–9. http://dx.doi.org/10.32877/eb.v4i1.212.

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Tujuan dari kajian ini adalah guna membuktikan dampak profitabilitas dan leverage pada nilai perusahaan, dengan penghindaran pajak sebagai variabel perantara. Data sekunder digunakan sebagai sumber kajian ini dimana populasinya yaitu perusahaan manufaktur sektor industri sub sektor garmen dan tekstil yang terdaftar di Bursa Efek Indonesia mulai tahun 2016 sampai 2019. Prosedur dalam penentuan sample kajian dengan memakai purposive sampling, sehingga didapatkan 10 data yang tepat mengadu pada standar sample kajian. Kajian ini mempergunakan prosedur analisa persamaan structural melalui analisis

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7

Niu, Yunhe. "Regulatory Issues and Recommendations on Transfer Pricing Tax Avoidance by Multinational Corporations." Highlights in Business, Economics and Management 16 (August 2, 2023): 401–6. http://dx.doi.org/10.54097/hbem.v16i.10606.

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In recent years, with the continuous development of the global economy, multinational corporations allocate resources in various ways to reduce the overall tax burden of the group to achieve the business goal of profit maximization. The transfer pricing method is one of the most common international tax avoidances means used by multinational corporations. Although transfer pricing tax avoidance does not constitute an illegal act in form, in substance, it causes serious capital loss in the host country and infringes on the tax sovereignty of the host country. However, there are still many resea

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Sri, Ernawat. "Analysis of the Effect of Profitability, Company Size and Leverage on Tax Avoidance (Study on Go Public Companies in Indonesia)." International Journal of Advances in Scientific Research and Engineering (ijasre) 5, no. 10 (2019): 74–80. https://doi.org/10.31695/IJASRE.2019.33547.

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<em>This study aims to obtain evidence of the effect of profitability, company size, and leverage on tax avoidance. Research using quantitative data includes profitability proxied by Return On Assets, company size, leverage and tax avoidance which is proxied through the Cash Effective Tax Rate (CETR). Public companies in Indonesia for the period 2013-2017 as the study population while the sample in this study were public companies included in the manufacturing industry sector. Sampling using a purposive sampling method. Statistical analysis shows that there is a correlation between profitabili

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9

Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." Accounting Review 94, no. 2 (2018): 229–47. http://dx.doi.org/10.2308/accr-52194.

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ABSTRACT We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in 32.8 cents of tax avoided, which we refer to as incremental tax avoidance. Of the incremental tax avoided, 1.4 cents represent additions to the reserve for uncertain tax benefits (UTB reserve), or 4.3 percent of the total incremental tax avoided. We then partition sample firms into groups that prior research suggests engage in higher ra

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10

Andalenta, Ivan, and Kun Ismawati. "Tax Avoidance Perusahaan Perbankan." Owner 6, no. 1 (2022): 225–33. http://dx.doi.org/10.33395/owner.v6i1.627.

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There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The re

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11

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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12

Park, JongIl, and KyuAn Jeon. "Tax Avoidance and Tax Uncertainty." korean journal of taxation research 36, no. 1 (2019): 9–54. http://dx.doi.org/10.35850/kjtr.36.1.01.

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13

Lee, Hyun Joo, and Kyu Eon Jung. "Tax Smoothing and Tax Avoidance." korean journal of taxation research 35, no. 3 (2018): 9–34. http://dx.doi.org/10.35850/kjtr.35.3.01.

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14

Bracewell-Milnes, Barry. "Tax avoidance and tax competition." Intertax 19, Issue 6/7 (1991): 298–99. http://dx.doi.org/10.54648/taxi1991049.

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15

Alstadsæter, Annette, Niels Johannesen, Ségal Le Guern Herry, and Gabriel Zucman. "Tax evasion and tax avoidance." Journal of Public Economics 206 (February 2022): 104587. http://dx.doi.org/10.1016/j.jpubeco.2021.104587.

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16

Ng, Suwandi, and Felicia Katrin Phie. "PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN." SIMAK 18, no. 01 (2020): 21–46. http://dx.doi.org/10.35129/simak.v18i01.110.

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This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test. The results of this study indicate that corporate governance has a negative an

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17

HANDAYANI, WILDA TRI, Melya Husna, Gusril Basir, and Rusyaida Darlis. "P PANDANGAN ISLAM TERHADAP TAX AVOIDANCE DAN PENGARUHNYA PADA NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)." Krigan: Journal of Management and Sharia Business 2, no. 1 (2024): 12–27. http://dx.doi.org/10.30983/krigan.v2i1.8415.

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Penelitian ini bertujuan untuk mengetahui hal-hal yang berkaitan dengan tax avoidance. Lebih lanjut, penelitian ini akan menyajikan bagaimana pandangan Islam terhadap perilaku tax avoidance dan bagaimana pengaruhnya terhadap nilai perusahaan khususnya perusahaan manufaktur. Penelitian ini merupakan penelitian mixed method. Penelitian kualitatif dengan pendekatan explanatory research dan penelitian kuantitatif dengan pendekatan regresi data panel. Pengumpulan data kualitatif dilakukan dengan studi pustaka untuk mengetahui bagaimana literatur islam membahas tentang tax avoidance. Pengumpulan dat

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18

Ki, Eun-Sun, and Hyoeun Kim. "Does Book-Tax Conformity Reduce a Corporate Tax Avoidance?: Analysis of Conforming Tax Avoidance and Non-conforming Tax Avoidance." Institute of Management and Economy Research 13, no. 1 (2022): 231–45. http://dx.doi.org/10.32599/apjb.13.1.202203.231.

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19

Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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20

Ismawati, Yeni Indah, and Novrida Qudsi Lutfillah. "DETERMINANT TAX AVOIDANCE." Research In Management and Accounting 2, no. 2 (2019): 76–86. http://dx.doi.org/10.33508/rima.v2i2.2604.

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21

Sharife, Khadija. "Jackpot Tax Avoidance." World Policy Journal 34, no. 3 (2017): 99–104. http://dx.doi.org/10.1215/07402775-4280076.

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22

Ayem, Sri, and Elis Apriliani. "Determinan Tax Avoidance." Jurnal Ilmiah Universitas Batanghari Jambi 23, no. 2 (2023): 2328. http://dx.doi.org/10.33087/jiubj.v23i2.3574.

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This study aims to determine the effect of financial disress, fixed asset intensity and accounting conservatism on tax avoidance. This research includes quantitative research. The population in this study are trading companies lited on the Indonesia Stock Exchange in 2020-2021. The sample in this study was determined by purposive sampling method and the data obtained were 40 companies, the sample within 2 years of annual financial reposts. The data analysis technique used includes multiple regression and the type of data used is secondary data. The results of this study indicate that fixed ass

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23

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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24

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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Doho, Sisilia Zealion, and Eko Budi Santoso. "PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 1, no. 2 (2020): 169–84. http://dx.doi.org/10.37715/mapi.v1i2.1408.

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This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0

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26

Park, Si－Hun, and Kap－Soon Kim. "Incremental Tax Avoidance and Tax Risk." Journal of Taxation and Accounting 20, no. 6 (2019): 191–218. http://dx.doi.org/10.35850/kjta.20.6.08.

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27

Ko, Jong Kwon, and Hee Jin Park. "Tax Haven Utilization and Tax Avoidance." Korean Accounting Journal 26, no. 2 (2017): 83–115. http://dx.doi.org/10.24056/kaj.2017.03.002.

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Khamisan, Mayang Sekar Pembayun, Silvy Christina, and Silvy Christina. "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (2020): 54. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(54).

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One of the biggest state's income is tax. In Indonesia, almost all activities carried out by the public are taxable, for example; grocery for daily activities, electronic equipment purchased, and employee income tax. Taxes have a very important role on state revenue because of taxes were main sources in contributing funds used to finance government spending and national development, but for the tax company is a burden that reduces the company's net profit, so the company will try to reduce the tax burden. To control the amount of tax payments is through tax avoidance, known as tax avoidance wh

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Nafhilla, Delsa. "Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance." Jurnal Literasi Akuntansi 2, no. 3 (2022): 186–91. http://dx.doi.org/10.55587/jla.v2i3.68.

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This study aims to examine the effect of Tax Planning, Profitability, Inventory Intensity on Tax Avoidanc Data were analyzed using SPSS 22. This study uses a sample of manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020 based on criteria established by the author, so that those who meet the criteria. The research technique used multiple linear analysis and analysis of absolute differences. The results show that tax planning, Profitability, inventory intensity have a positive effect on tax avoidance.

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Zhu, Dian, and Yuanyuan Peng. "The Uncertainty and Countermeasures of General Anti-Avoidance Clause." Law and Economy 2, no. 3 (2023): 51–61. http://dx.doi.org/10.56397/le.2023.03.08.

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The Article 47 of the Enterprise Income Tax Law introduces the general anti-tax avoidance clause, and gradually constructs the general anti-tax avoidance rule system around the clause. General anti-tax avoidance provisions play an important role in making up for the deficiency of special anti-tax avoidance provisions in anti-tax avoidance. However, due to the unreasonable legislative provisions of general anti-tax avoidance provisions and the lack of judicial supervision of the administration-led anti-tax avoidance model, the tax authorities lack guidance in applying these rules, which leads t

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Hidayatulloh, Amir, Uswatun Khasanah, and Kahfi Fikrianoor. "TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE." Jurnal Riset Akuntansi 16, no. 1 (2024): 23–32. http://dx.doi.org/10.34010/jra.v16i1.12289.

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This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents. The sample for this research is individual taxpayers in Indonesia who have a NPWP. The number of respondents to this research was 350 respondents from 11 provinces in Indonesia. This research data analysis uses Partial Least Square with the help of the WarpPLS tool. This research obtained

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Rosalin, Feronika, and Hasan Basri. "PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020." JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) 6, no. 2 (2021): 128–35. http://dx.doi.org/10.54077/jembatan.v6i2.63.

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Penghindaran pajak (Tax Avoidance) adalah salah satu cara untuk menghindari pajak secara legal yang tidak melanggar peraturan perpajakan. Faktor-faktor yang memengaruhi penghindaran pajak antara lain return on asset, leverage, intensitas modal, pertumbuhan penjualan, komisaris independen dan ukuran perusahaan. Perumusan masalah dalam penelitian ini adalah (1) Bagaimana perkembangan komisaris independen, ukuran perusahaan, Sales Growth dan Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020? (2) Apakah komisaris independen, ukuran perusahaan, dan Sale

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Cahyo, Fandi Dwi, and Chaidir Iswanaji. "STUDI LITERATUR: FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." JURNAL ECONOMINA 2, no. 2 (2023): 359–68. http://dx.doi.org/10.55681/economina.v2i2.260.

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Dalam melakukan penelitian ini yang bertujuan untuk membuat studi literature dengan mengetahui serta menganalisis penyebab terjadinya tax avoidance yang mengakibatkan negara mengalami sedikit kurangnya devisa. Faktor-faktor berikut yang mempengaruhi tax avoidance antara lain adalah ukuran perusahaan terhadap tax avoidance, profitabilitas terhadap tax avoidance, leverage terhadap tax avoidance, umur perusahaan terhadap tax avoidance dan komite audit terhadap tax avoidance. Data yang sudah di peroleh oleh peneliti lalu di pelajari dan di analisis maka dapat di peroleh hasil nya. Hasil dari penel

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Mujiyati, Mujiyati, Muhammad Abdul Aris, and Zulfikar Zulfikar. "Tax amnesty and company value: Testing tax avoidance as an intervening variable." Investment Management and Financial Innovations 19, no. 3 (2022): 176–88. http://dx.doi.org/10.21511/imfi.19(3).2022.15.

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This study aims to examine the relationship between tax amnesty on company value, analyze the role of tax avoidance behavior to determine the direct and indirect relationship of tax amnesty on company value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange after the implementation of the tax amnesty in Indonesia in 2017–2020. The sample includes 54 companies in order to obtain 216 observational data points. A multiple linear regression model was used to analyze the relationship between the variables. The tests carried out include partial coefficie

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Sholihah, El Fira Mar’atus, and Alfa Rahmiati. "Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022)." Owner 8, no. 1 (2024): 186–99. http://dx.doi.org/10.33395/owner.v8i1.1887.

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This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent

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Oktavianie, Rian. "DAMPAK PERUBAHAN TARIF PAJAK BADAN TERHADAP TAX AVOIDANCE DI INDONESIA." JURNAL FAIRNESS 9, no. 1 (2021): 1–20. http://dx.doi.org/10.33369/fairness.v9i1.15218.

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This study aims to purpose the impact of changes in corporate tax rates to tax avoidance in Indonesia. The samples are manufacturing companies listed in Indonesia Stock Exchange which published reporting statement during 2007-2014.The sampling technique used is purposive sampling and obtained 25 companies with data processed about 200. The independent variable in this study are tax avoidance before tax rates changes (X1) and the tax avoidance after tax rates changes (X2), while the dependent variable is tax avoidance (Y). The analysis used descriptive statistical anaylsis, test Kolmogrov-Smirn

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Ainniyya, Salma Mustika, Ati Sumiati, and Santi Susanti. "Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance." Owner 5, no. 2 (2021): 525–35. http://dx.doi.org/10.33395/owner.v5i2.453.

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Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test sho

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Fitrianingrum, Erika, and Erma Setiawati. "ANALISIS FAKTOR DETERMINAN TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)." Jurnal Multidisipliner Bharasumba 1, no. 02 (2022): 14–24. http://dx.doi.org/10.62668/bharasumba.v1i02.99.

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Tingginya kasus penghindaran pajak (tax avoidance) di Indonesia, mendorong untuk melakukan penelitian tentang factor-faktor yang mempengaruhi tax avoidance. Tax avoidance merupakan suatu tindakan yang dilakukan wajib pajak untuk meminimalkan pembayaran pajak. Perbedaan kepentingan antara wajib pajak dan pemerintah dalam menanggapi pajak, tentunya akan menimbulkan tindakan penghindaran pajak yang dilakukan oleh wajib pajak dengan cara memanfaatkan celah Undang-Undang perpajakan. Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen terhadap tax avoidance, pengaruh leverage ter

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Fawzi Shubita, Mohammad. "The relationship between sales growth, profitability, and tax avoidance." Innovative Marketing 20, no. 1 (2024): 113–21. http://dx.doi.org/10.21511/im.20(1).2024.10.

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The study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales growth influences a firm’s marketing approach to tax avoidance and its subsequent impact on profitability. The sample is Jordanian industrial firms listed on the Amman Stock Exchange for the study period between 2010 and 2020. Four critical variables used in the dataset are tax avoidance, return on assets, sales, and size. It employs a mixed-metho

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Lee, Bo-Mi, and Wonsun Paek. "Tax Avoidance, Firm Value, and Comparability." Korean Accounting Review 44, no. 4 (2019): 41–73. http://dx.doi.org/10.24056/kar.2019.06.001.

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41

Lim, Setiadi Alim. "Analisis Aktiyitas Tax Avoidance Dari Perspektif Moral." BIP's JURNAL BISNIS PERSPEKTIF 3, no. 1 (2021): 79–97. http://dx.doi.org/10.37477/bip.v3i1.297.

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Tax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years. Many researchers state that tax avoidance has grown significantly in recent decades. It has been continuously eroded the integrity of the tax base in many countries. Tax avoidance and tax evasion have the same goal: to minimize or to eliminate tax liability. Tax avoidance is legal activity, whereas tax evasion is illegal activity. Although tax avoidance is not formally violate the tax law, but it is usually in contradiction with the intent

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Drake, Katharine D., Stephen J. Lusch, and James Stekelberg. "Does Tax Risk Affect Investor Valuation of Tax Avoidance?" Journal of Accounting, Auditing & Finance 34, no. 1 (2017): 151–76. http://dx.doi.org/10.1177/0148558x17692674.

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We examine how investors value tax avoidance (measured as the level of cash effective tax rates [ETRs]) and tax risk (measured as the volatility of cash ETRs), and how these constructs interact to influence firm value. Our results suggest that investors positively value tax avoidance but negatively value tax risk and, most importantly, that greater tax risk moderates the positive valuation of tax avoidance. In additional analyses, we find that contemporaneous measures of tax avoidance and tax risk provide insight into future tax cash flows and that our results hold using GAAP ETR-based measure

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Mohanadas, Nirmala Devi, Abdullah Sallehhuddin Abdullah Salim, and Suganthi Ramasamy. "Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis." 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, no. 1 (2021): 4. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(4).

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While the topic of corporate tax avoidance has been experiencing ceaseless attention among researchers, its empirical aspect is still facing the challenge of constructing a single universally accepted measure of such practice. Due to the confidential nature of tax returns, most empirical studies have had to rely on financial statements information to developed proxy measures such as effective tax rates (ETRs) and book-tax differences (BTDs) (Hanlon & Heitzman, 2010). Nevertheless, these proxies possess their individual advantages as well as limitations. Such available choices may therefore

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Siswanti, Senia Tri, Abi Suryono, Marsuking Marsuking, and Meutia Laily. "Pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth Terhadap Penghindaran Pajak (Tax Avoidance)." BanKu: Jurnal Perbankan dan Keuangan 5, no. 1 (2024): 1–14. http://dx.doi.org/10.37058/banku.v5i1.10104.

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ABSTRACTTax is an obligation that must be paid by the Company to support the implementation of National Development and Community Welfare, but it is not uncommon for companies to practice tax avoidance, because taxes can reduce company income. This study aims to scientifically examine the effect of the Audit Committee, Transfer Pricing, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research uses quantitative research, and the research design is causal associative. The research pop

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Haudi, Burhanudin, and Denny Putri Hapsari. "Pengaruh Intensitas Aset Tetap, Leverage, Sales Growth Dan Profitabilitas Terhadap Tax Avoidance." "LAWSUIT" Jurnal Perpajakan 2, no. 2 (2023): 109–36. http://dx.doi.org/10.30656/lawsuit.v2i2.7458.

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Penelitian ini bertujuan untuk mengetahui pengaruh Intensitas aset tetap terhadap tax avoidance, leverage terhadap tax avoidance, sales growth terhadap tax avoidance dan profitabilitas terhadap tax avoidance pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini dilakukan menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini berjumlah 79 perusahaan dan diambil sampel sebanyak 15 perusahaan dengan menggunakan metode purposive sampling. Analisis data menggunkan SPSS Versi 25. Berdasarkan hasil secara pa

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Purwaningsih, Endang, and Franco Budi Prasetyo. "PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, KOMITE AUDIT, KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI tahun 2018-2020)." Media Akuntansi 34, no. 02 (2023): 037–51. http://dx.doi.org/10.47202/mak.v34i02.169.

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Tax avoidance is an arrangement to minimize or eliminate the tax burden by considering the tax consequences it causes, and not as a tax violation because the taxpayer's efforts to reduce, avoid, minimize or alleviate the tax burden are carried out in a legal way. The purpose of this study was to determine 1) the effect of profitability on tax avoidance. 2) The Effect of Leverage on Tax Avoidance. 3) The effect of company size on Tax Avoidance. 4) The Effect of Sales Growth on Tax Avoidance. 5) The Effect of Sales Growth on Tax Avoidance. 6) The Influence of Independent Commissioners on Tax Avo

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Nurdiana, Rosalina. "The Effect of Environmental Uncertainty and Financial Distress on Tax Avoidance with Business Strategy as Moderating Variables." Eduvest - Journal Of Universal Studies 1, no. 9 (2021): 943–51. http://dx.doi.org/10.36418/edv.v1i9.209.

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Tax avoidance is defined as one of the actions taken by taxpayers to reduce their tax burden legally. Tax avoidance is carried out by taking advantage of loopholes in the tax law that are not or have not been regulated, so that it is legal and does not violate the law. The purpose of this study is to analyze the effect of environmental uncertainty on tax avoidance, analyze the effect of financial distress on tax avoidance, analyze the moderating effect of business strategy on the effect of environmental uncertainty on tax avoidance and analyze the moderating effect of business strategy on the

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Nurdiana, Rosalina. "The Effect of Environmental Uncertainty and Financial Distress on Tax Avoidance with Business Strategy as Moderating Variables." Eduvest - Journal of Universal Studies 1, no. 9 (2021): 943–51. http://dx.doi.org/10.59188/eduvest.v1i9.209.

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Tax avoidance is defined as one of the actions taken by taxpayers to reduce their tax burden legally. Tax avoidance is carried out by taking advantage of loopholes in the tax law that are not or have not been regulated, so that it is legal and does not violate the law. The purpose of this study is to analyze the effect of environmental uncertainty on tax avoidance, analyze the effect of financial distress on tax avoidance, analyze the moderating effect of business strategy on the effect of environmental uncertainty on tax avoidance and analyze the moderating effect of business strategy on the

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Inger, Kerry K. "Relative Valuation of Alternative Methods of Tax Avoidance." Journal of the American Taxation Association 36, no. 1 (2013): 27–55. http://dx.doi.org/10.2308/atax-50606.

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ABSTRACT This paper examines the relative valuation of alternative methods of tax avoidance. Prior studies find that firm value is positively associated with overall tax avoidance; I provide evidence that investors distinguish between methods of tax reduction in their valuation of tax avoidance. My analyses suggest that the impact of tax avoidance on firm value varies with tax risk, permanence of tax savings, tax planning costs, implicit taxes, and contrasts in disclosures of tax reduction in the financial statements. Tax avoidance resulting from stock option deductions is positively associate

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Prasatya, Rahayu Eka, JMV Mulyadi, and Suyanto Suyanto. "Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (2020): 153–62. http://dx.doi.org/10.35838/jrap.2020.007.02.13.

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ABSTRACT This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sa

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