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Articles de revues sur le sujet « Tax avoidance Size »

Auteur : Grafiati

Publié le 3 juin 2025

Mis à jour le 31 juillet 2025

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1

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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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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Putri, Vallerie Redyna, Mira Falatifah, and Lady Karlinah. "Pengaruh Profitabilitas, Firm Size dan Sales Growth terhadap Tax Avoidance." Owner 9, no. 2 (2025): 1334–56. https://doi.org/10.33395/owner.v9i2.2679.

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Taxation plays a crucial role as one of the main sources of Indonesia’s revenue. However, taxpayers often attempt to avoid it through tax avoidance practices that exploit gaps or loopholes in tax regulations. This study aims to analyze the effect of profitability, firm size, and sales growth on tax avoidance. The sampling method used is purposive sampling, with a sample of 31 manufacturing companies in the food and beverage sub-sector from 2020 to 2022, obtained from secondary data on the Indonesia Stock Exchange website. The results of this study indicate that, partially, profitability has a

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Ardhya, Yudistira Adi Nanggala, Sri Kustono Alwan, and Effendi Rochman. "ANTECEDENTS OF TAX AVOIDANCE PRACTICES Cases in Indonesian Manufacturing Companies." ISIR Journal of Business and Management Studies (ISIRJBMS) 1, no. 3 (2024): 01–07. https://doi.org/10.5281/zenodo.14179385.

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<em>Tax avoidance is a phenomenon of efforts made by taxpayers to minimize the tax burden. This research was conducted on manufacturing companies listed on the IDX in 2017-2023. Sampling was carried out using a purposive sampling method, and 105 data were produced. The variables studied are firm size, family ownership, profitability, and tax avoidance. Five hypotheses were tested with partial least squares using SmartPLS to determine direct and indirect relationships. Path coefficient show successfully supported three hypotheses. Firm size and profitability are proven to influence tax avoidanc

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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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Sitinjak, Marnala. "Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan dengan Size Sebagai Moderasi." Jurnal Wira Ekonomi Mikroskil 9, no. 1 (2019): 63–70. http://dx.doi.org/10.55601/jwem.v9i1.604.

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Penelitian ini bertujuan, untuk menguji dan menganalisis pengaruh tax avoidance jangka pendek terhadap tax avoidance jangka panjang, persistensi short run tax avoidance jangka pendek dari waktu ke waktu dan pengaruh tax avoidance jangka panjang terhadap nilai perusahaan. Populasi dari penelitian ini adalah seluruh Perusahaan Modal Asing (PMA) di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI), dengan jumlah sampel sebanyak 21 PMA dipilih berdasarkan pertimbangan. Penelitian ini terdiri dari 3 (tiga) model penelitian dengan menggunakan metode analisis regresi linier sederhana dan bergand

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Indira Yuni, Ni Putu Ayu, and Putu Ery Setiawan. "Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi." E-Jurnal Akuntansi 29, no. 1 (2019): 128. http://dx.doi.org/10.24843/eja.2019.v29.i01.p09.

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This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on

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Garten Huang, Lina, and Estralita Trisnawati. "The Effect of Environmental Uncertainty and Executive Characteristics on Tax Avoidance." Dinasti International Journal of Economics, Finance & Accounting 5, no. 6 (2025): 6250–58. https://doi.org/10.38035/dijefa.v5i6.4034.

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The objectives of this study include: (1) To empirically test the effect of environmental uncertainty on tax avoidance; (2) To empirically test the effect of executive characteristics on tax avoidance; (3) To empirically test the role of company size moderating the effect of environmental uncertainty on tax avoidance; and (4) To empirically test the role of company size moderating the effect of executive characteristics on tax avoidance. The research uses an explanatory research design. The population of this study is public manufacturing in the food and beverage industry sector publishing its

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Azka Raga, Ridha, Wuwuh Andayani, Husna Putri Pertiwi, Julaeha, and Dwikora Harjo. "The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022)." Ilomata International Journal of Tax and Accounting 4, no. 4 (2023): 878–94. http://dx.doi.org/10.52728/ijtc.v4i4.921.

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Tax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. The complexity of tax avoidance arises from its dual nature, where, on one side, it remains within the bounds of legality, and yet, on the other side, it is deemed undesirable by the government due to its adverse impact on national revenue. The objective of this research is to investigate how both the size and profitability of a company influence its engagement in tax avoidance between mining companies listed on the Indonesia Stock Exch

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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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Ilmiyono, Agung Fajar, and Rima Auliyamartha Agustina. "COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018." Accounting Journal of Binaniaga 5, no. 2 (2020): 85. http://dx.doi.org/10.33062/ajb.v5i2.389.

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ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test,

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Sari, Titis Nistia, and Dabella Yunia. "TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR INDONESIA." National Conference on Applied Business, Education, & Technology (NCABET) 1, no. 1 (2021): 161–70. http://dx.doi.org/10.46306/ncabet.v1i1.14.

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A complicated tax problem in Indonesia is tax avoidance. Tax avoidance is a legal action that is detrimental to the state. This research aims to determine whether tax avoidance affects leverage, firm size and return on assets. This study was tested using multiple linear regression with the dependent variable tax avoidance and independent variables in the form of leverage, firm size, and return on assets. The population in this research is companies that listed in Indonesian Stck Exchanged (www.idx.co.id) and sample in this study amounted to 50 (fifty) manufacturing companies. The selection of

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Senapan, Listin Lutfitriyah, and Saiful Anwar Senapan. "DETERMINAN TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI." Seminar Nasional Akuntansi dan Call for Paper (SENAPAN) 1, no. 1 (2021): 485–96. http://dx.doi.org/10.33005/senapan.v1i1.263.

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Penelitian ini bertujuan mengetahui determinan tax avoidance yang terdiri dari: thin capitalization, transfer pricing dan financial distress terhadap tax avoidance. Penelitian ini juga menggunakan variabel firm size sebagai variabel moderasi. Subjek penelitian penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Populasi dalam penelitian ini sebanyak 180 perusahaan manufaktur. Sampel dilakukan dalam penelitian ini menggunakan teknik purposive sampling dengan total sampel yang diperoleh sebanyak 22 sampel perusahaan manufaktur dengan periode

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Tyas, Farradesty Cahyaning, Nina Febriana Dosinta, and Juanda Astarani. "DETERMINANTS OF TAX AVOIDANCE IN LQ45 COMPANIES WITH COMPANY SIZE AS A MODERATION." Jurnal Aplikasi Akuntansi 9, no. 1 (2024): 107–22. http://dx.doi.org/10.29303/jaa.v9i1.430.

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This research investigates the determinants of tax avoidance with company size as a moderation. Regarding the increase in environmental social governance (ESG) investment since 2013 in Indonesia, this research uses eight LQ45 companies for 2013-2023. This research uses Moderated Regression Analysis. The results show that profitability, financial distress, and asset turnover significantly influence tax avoidance. In contrast, company size and ESG do not influence tax avoidance. Although company size can moderate profitability on tax avoidance, it cannot moderate financial distress, asset turnov

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Tarisyah Cahyatie and Mulia Rahmah. "PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur, Sektor Industri Barang Konsumsi, Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 sampai 2021)." Jurnal Akuntansi dan Bisnis Krisnadwipayana 10, no. 3 (2023): 1437–53. http://dx.doi.org/10.35137/jabk.v10i3.77.

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This study aimed to analyze influence of profitability on tax avoidance, firm size on tax avoidance, leverage on tax avoidance, as well as analyze influence of profitability, firm size, and leverage simultaneously against tax avoidance.Measuring tax avoidance in this study using the CASH ETR, profitability using return on asset (ROA), firm size using SIZE and leverage using debt to equity ratio (DER) . The population in this research are the manufacturing companies in the consumer goods industry sector, food and beverThe sampling technique is a purposive sampling method age industry sub sector

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Siregar, Amelia Oktrivina, Indah Masri, Susilawati Susilawati, and Aldy Putra Erlangga. "Profitability, Leverage, Company Size and Institutional Ownership with The Gender Diversification Moderation of The Board of Directors on Tax Avoidance." International Journal of Business Review (The Jobs Review) 3, no. 2 (2020): 97–108. http://dx.doi.org/10.17509/tjr.v3i2.30075.

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The purpose of this research is to examine whether the influence of profitability, leverage, company size and institutional ownership with moderation of board gender diversification on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partiall

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Nafik Hadi Ryandono, Muhamad, Rihfenti Ernayani, Purwo Atmojo, Dwi Susilowati, and Nina Indriastuty. "FACTORS INFLUENCING TAX AVOIDANCE IN INDONESIA." Humanities & Social Sciences Reviews 8, no. 1 (2020): 366–72. http://dx.doi.org/10.18510/hssr.2020.8147.

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Purpose of the study: The purpose of this study is to prove the influence of profitability, size, leverage, and capital intensity either partially or simultaneously on tax avoidance in food and beverage companies listed on Indonesia Stock Exchange (BEI) during 2014-2016 period. Methodology: The sampling method used purposive sampling with 195 data processed. Data were analyzed with multiple linear regression by using the SPSS program. Main Findings: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no

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Utami, Annisa Rianti, and Dwi Nastiti Danarsari. "Influence of Company Size, Leverage, Sales Growth, and Financial Distress on Tax avoidance Moderated by Independent Commissioners in Property and Real Estate Sector Companies Listed on IDX in 2019-2022." Eduvest - Journal of Universal Studies 3, no. 12 (2023): 2148–66. http://dx.doi.org/10.59188/eduvest.v3i12.963.

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This research aims to determine the influence of company size, leverage, sales growth, and financial distress on tax avoidance moderated by independent commissioners in property and real estate sector companies listed on the IDX for the 2019-2022 period. The independent variables in this research are company size, leverage, sales growth, and financial distress. The dependent variable in this research is tax avoidance. The moderating variable in this research is independent commissioner. This population study includes companies listed on the IDX in 2019-2022. The analysis technique used is pane

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Indriyani, Indriyani, and Yenny Dwi Handayani. "Analisis Manajemen Laba dan Profitabilitas Terhadap Tax Avoidance: Dampak Moderasi Ukuran Perusahaan." AKSIOMA : Jurnal Sains Ekonomi dan Edukasi 2, no. 1 (2025): 271–92. https://doi.org/10.62335/c5st0419.

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The purpose of this study is to examine the effect of earnings management and profitability on tax avoidance with company size as a moderating variable. The sample used in this study was 21 mining companies listed on the Indonesia Stock Exchange for the period 2018 - 2021 with purposive sampling as the sampling method. This study uses regression analysis with moderate regression analysis (MRA). The results of this study indicate that earnings management has no effect on tax avoidance, profitability has a negative effect on tax avoidance, company size has no effect on tax avoidance, company siz

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Musin, Abdurachman Menggala, Pradityo Poetranto, and Bramantyo Djohanputro. "Faktor – Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan FMCG di Indonesia." JURNAL AKUNTANSI DAN AUDITING 18, no. 1 (2021): 40–55. http://dx.doi.org/10.14710/jaa.18.1.40-55.

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Indonesia's tax revenue realization tends to stagnate in the last five years indicating that taxpayers are performing tax evasion. The purpose of this research was analyzing the effect of Transfer Pricing on Tax Avoidance, to analyze the effect of Earnings Management on Tax Avoidance, to analyze the effect of Financial Leverage on Tax Avoidance, to analyze the effect of Firm Size on Tax Avoidance, to analyze the effect of Transfer Pricing, Earnings Management, Financial Leverage, and Firm Size on Tax Avoidance on FMCG companies listed on the Indonesia Stock Exchange from 2014 – 2019. A theoret

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Hermanto, Hermanto, and Intan Puspita. "Pengaruh perputaran persediaan, Capital Intensity, dan Leverage terhadap Tax Avoidance dengan ukuran perusahaan sebagai variabel moderasi." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 2 (2022): 1186–94. http://dx.doi.org/10.32670/fairvalue.v5i2.2121.

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This study aims to determine the effect of inventory turnover, capital intensity, and leverage on tax avoidance with firm size as a moderating variable. In this study using quantitative research methods. This research uses data obtained from food and beverage companies listed on the Indonesia Stock Exchange from 2018-2021, this study used 160 samples from 40 companies using the STATA data processing program application with the purposive sampling technique. Based on the research that has been done, the results are that inventory turnover has a negative effect on tax avoidance, the capital inte

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Putri, Ria Triananda, Ihyaul Ulum, and Adi Prasetyo. "Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies." Journal of Innovation in Business and Economics 2, no. 02 (2019): 87. http://dx.doi.org/10.22219/jibe.v2i02.7323.

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The purpose of this research is to examine the influence of corporate risk, company size, and compensation tax losses against tax avoidance. Sample was drawn from Jakarta Islamic Index (JII) companies. We use secondary data from Indonesia stock exchange and company’s official websites. PLS-SEM was used to analyze the data, especially we use WarpPLS 6.0. The result indicates that corporate risk and size significantly influence on tax avoidance, while compensation tax losses has no impact on tax avoidance. This means that the higher of corporate risk, the higher amount of tax avoidance. The bigg

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Wulansari, Devi Putri Ayu, and Arief Himmawan Dwi Nugroho. "Pengaruh Komisaris Independen, Sales Growth, Profitabilitas, Firm Size dan Kepemilikan Institusional terhadap Tax Avoidance." Owner 7, no. 3 (2023): 2160–72. http://dx.doi.org/10.33395/owner.v7i3.1490.

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Tax avoidance is an effort made to reduce the tax burden in order to obtain maximum profit in accordance with tax regulations. This study aims to identify whether independent commissioners, sales growth, profitability, firm size, and institutional ownership have an effect on tax avoidance. The object used in this study used the consumer cyclicals sector companies listed on the IDX for the period 2018 – 2021. The sampling technique used was a purposive sampling method with 68 companies over a 4 year period, resulting in a total sample of 272 research samples. The method in this study uses multi

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Intan Sri Devi, Dewa Ayu, and A. A. Ngurah Bagus Dwirandra. "Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance." E-Jurnal Akuntansi 30, no. 10 (2020): 2578. http://dx.doi.org/10.24843/eja.2020.v30.i10.p11.

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The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator. This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that

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SIAHAAN, WINDA CHRISTY, Melinda Malau, and Caroline F. Sembiring. "PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS (ROA) DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODETAHUN 2017-2020." Fundamental Management Journal 7, no. 1p (2022): 57–77. http://dx.doi.org/10.33541/fjm.v7i1p.3884.

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The research objective is to examine the effect of firm size on tax avoidance, the effect of Return On Assets on tax avoidance, the effect of sales growth on tax avoidance. Data analysis was carried out using descriptive analysis method, data collection method used was the documentation method. The data used is secondary data from 2017-2020. The results of this study are the variable company size is negative on tax avoidance. which means that the larger a company is, the lower the occurrence of tax avoidance, the ROA variable has no effect on tax avoidance. Low or high value of ROA has no effe

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Hernadianto, Hernadianto, Ahmad Junaidi, and Agus Dwi Prayogi. "PENGARUH UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TINDAKAN PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." JURNAL AKUNTANSI, KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI 1, no. 1 (2020): 50–60. http://dx.doi.org/10.36085/jakta.v1i1.821.

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ABSTRACTTax avoidance is a way to avoid paying taxes legally by taxpayers by reducing the amount of tax owed without violating tax rules or in other terms looking for regulatory weaknesses. Executives have a significant positive role in tax avoidance. The purpose of this study was to determine the effect of company size and leverage on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This study the type of this research can be classified into empirical research. The data used in this study were secondary data from companies listed on the Indonesia Stock Exchange

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Utami, Fiesty, and Adih Supriadi. "Size of Company, Return on Assets, and Leverage on Tax Avoidance." J-MAS (Jurnal Manajemen dan Sains) 8, no. 1 (2023): 851. http://dx.doi.org/10.33087/jmas.v8i1.1021.

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Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and

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Sulfia, Ivon, and Toto Rusmanto. "The role of corporate governance in mitigating tax avoidance." Journal of Governance and Regulation 13, no. 4, special issue (2024): 236–46. http://dx.doi.org/10.22495/jgrv13i4siart2.

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This research aims to study the relationship between managerial ownership, institutional ownership, foreign ownership, board gender diversity, and independent commissioner on tax avoidance in Indonesia. The researchers use several control variables which are leverage, solvability, board size and firm size to be used as a benchmark for tax avoidance. The research sample consists of companies in the non-cyclical consumer sector listed on the Indonesian Stock Exchange (IDX). The result of the research shows that both managerial ownership and foreign ownership have a positive and significant effec

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Purbolakseto, Hengky Veru, Bambang Tjahjadi, and Heru Tjaraka. "Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak." Jurnal Ekonomi Akuntansi dan Manajemen 21, no. 2 (2022): 169. http://dx.doi.org/10.19184/jeam.v21i2.31536.

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This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avo

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Saraswati, Wiwik, and Ika Makherta Sutadji. "Pengaruh Capital Intensity, Kepemilikan Manajerial dan Size Terhadap Tax Avoidance dengan CSR Sebagai Moderating." JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha 14, no. 02 (2023): 368–77. http://dx.doi.org/10.23887/jimat.v14i02.59187.

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Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity, kepemilikan manajerial dan Size terhadap tax avoidance dengan CSR sebagai pemoderasi. Jumlah sampel yang dianalisis sebanyak 68 sampel perusahan pertambangan yang terdaftar di BEI tahun 2017- 2021. Penentuan sampel menggunakan teknik purposive sampling. Analisis data penelitian menggunakan regresi linear bergandan dan analisis regresi moderasi. Hasil analisis menunjukkan kepemilikan manajerial dan SIZE berpengaruh negatif terhadap tax avoidance. Kepemilikan manajerial tidak berpengaruh terhadap tax avoidance. CSR memperlemah

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Yuliana, Made Deva, and Sri Lestari Yuli Prastyatini. "Pengaruh Perencanaan Pajak, Struktur Modal, Komisaris Independen Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 4, no. 4 (2022): 1240–57. http://dx.doi.org/10.47467/alkharaj.v4i4.911.

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This observation aims to examine the effect of tax planning, capital structure, and independent commissioners on tax avoidance with firm size as a moderating variable. The sample used in this observation is BUMN agencies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The dependent variable of tax avoidance is measured by the cash effective tax rate (CETR). The independent variable of tax planning is measured by the effective tax rate (ETR), capital structure is measured by DER, and independent commissioners are measured by IC. The moderating variable is measured by size. This obser

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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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Owena, Maria Ferentina, Andrianantenaina Hajanirina, and Mila Austria Reyes. "The impact of economic and social dimensions from CSR and firm size towards tax avoidance." JAAF (Journal of Applied Accounting and Finance) 7, no. 1 (2023): 70. http://dx.doi.org/10.33021/jaaf.v7i1.4208.

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<p>This research aimed to analyze the effect of economic and social dimensions of Corporate Social Responsibility (CSR) and company size toward tax avoidance. The proxy to measure tax avoidance used in this research is Effective Tax Rate (ETR). The sample of this research uses manufacturing companies in sector consumer goods industry and basic industries and chemical listed in Indonesia Stock Exchange (IDX) for pre-covid 19 (2014 – 2018). The analysis technique used in this research is multiple linear regression analysis. The result of analysis showed that social dimension of CSR has sig

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Melia Wida Rahmayani, Wulan Riyadi, and Yogi Ginanjar. "Pengaruh Return On Assets, Debt To Equity Ratio, Proporsi Dewan Komisaris Independen Dan Ukuran Perusahaan Terhadap Tax Avoidance." Coopetition : Jurnal Ilmiah Manajemen 12, no. 1 (2021): 119–30. http://dx.doi.org/10.32670/coopetition.v12i1.311.

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Tax Avoidance has its own uniqueness because one side of tax avoidance is permissible, but on the other hand tax avoidance is undesirable because it will harm state revenues. (Judi and Setiyono, 2012). Ten years ago Indonesia had an illegal flow of money of Rp2,254 trillion, this was due to the practice of tax evasion and tax avoidance that occurred in the palm oil sector which cost the country Rp.45.9 trillion (Republika article, 2015). This study aims to find empirical evidence about the effect of retrun on assets, debt to equity ratio, the proportion of independent commissioners and company

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Viantiaraini, Angelie, Haninun Haninun, and Riswan Riswan. "DETERMINATION OF TAX AVOIDANCE PRACTICES." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 3, no. 2 (2024): 566–81. http://dx.doi.org/10.55047/marginal.v3i2.1076.

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To enhance tax revenue, the government is continuously working towards strengthening the tax sector's contribution to funding state expenses. However, a major hurdle in achieving the desired tax earnings is the prevalence of tax avoidance practices. This research aims to delve into the influence of company size, leverage, and sales growth on tax avoidance in f&b firms listed on the Indonesia Stock Exchange from 2018 to 2022. The study examines company size, leverage, and sales growth as independent variables, while tax avoidance serves as the dependent variable. The analysis encompasses 84

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Wafa, Khoerul, Ratiyah, Eni Reptiningsih, and Hartanti. "Exploring Tax Strategies: Leverage and Firm Size Effect in Manufacturing Firms." Taxation and Public Finance 1, no. 2 (2024): 95–103. http://dx.doi.org/10.58777/tpf.v1i2.246.

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The purpose of this study is to examine how leverage and firm size affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The lawful use of tax laws to lower tax obligations is known as tax avoidance. This practice has a substantial impact on state revenue, particularly in Indonesia where tax receipts are rising but the tax ratio stays low. Secondary data from financial reports of industrial firms is used in this study. By calculating business size using the natural logarithm of total assets and assessing leverage using the de

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Rahayu, Sri, Amrie Firmansyah, Hendrik Perwira, and Suryo Kencono Adi Saputro. "LIQUIDITY, LEVERAGE, TAX AVOIDANCE: THE MODERATING ROLE OF FIRM SIZE." Riset 4, no. 1 (2022): 039–52. http://dx.doi.org/10.37641/riset.v4i1.135.

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This study examines the effect of liquidity and leverage on tax avoidance. In addition, this study employs firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020. Determination of research sample based on purposive sampling method with a total sample of 60 observations. Research data is secondary data accessed through www.idx.co.id and www.idnfinancials.com. This study concludes that liquidity is positively associated with tax avoidance, whil

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Kushariadi, Briska, and Rosyid Nur Putra. "Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance." Journal of Islamic Finance and Accounting 1, no. 2 (2018): 1. http://dx.doi.org/10.22515/jifa.v1i2.1401.

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Tax avoidance is effort to minimize the tax burden are still in the realm of tax law.The purpose of this study was to determine the influence of good corporate governance, leverage, and firm size against tax avoidance. Indicator of corporate governance that are used to test are proportion of independent commissioners and audit quality. In this study, tax avoidance is measured using the effective tax rate (ETR). The number of samples analyzed 120 samples of companies listed on Indonesia Sharia Stock Index (ISSI) 2012-2016. Sample determination using purposive sampling technique. The data used i

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Pujiastuti, Heni, and Farid Subkhan. "Effect of Executive Characterics and Firm Size on Tax avoidance." International Journal of Applied Management and Business 1, no. 1 (2023): 48–59. http://dx.doi.org/10.54099/ijamb.v1i1.463.

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Purpose – This study seeks to determine the extent of the role of the executive in playing its policies in determining the cost of taxes.Methodology/approach – To find out more about executive capabilities in determining tax policy, financial statements from issuer manufacturing companies for the 2015 - 2019 period were used. All data was obtained by purposive sampling. SPSS 25 is used in analyzing data and answering the objectives of this study.Findings – The role of Executive Characteristics has no influence on Tax Avoidance. Tax Avoidance is influenced by Executive Characteristics and Firms

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Zendrato, Dian Kristina. "Tax Avoidance melalui Corporate Governance sebagai Variabel Moderasi: Thin Capitalization, Size dan Kompesasi Rugi Fiskal." Journal of Business and Economics (JBE) UPI YPTK 6, no. 1 (2021): 25–32. http://dx.doi.org/10.35134/jbeupiyptk.v6i1.98.

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Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh thin capitalization, size dan kompensasi kerugian fiskal terhadap tax avoidance dengan corporate governance sebagai variabel moderasi. Populasi penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020, sampel penelitian ini menggunaka 64 perusahaan manufaktur yang dipilih secara random. Metode analisis yang digunakan adalah, asumsi klasik dan regresi linier berganda. Hasil penelitian yang didapatkan berdasarkan Uji Parsial (Uji t) diperoleh : (a) Tidak terdapat pengaruh antara thin capita

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Neni, Kristiani Sianipar, Yahya Idhar, and Sadalia Isfenti. "The Determinants of Tax Avoidance with Firm Size as Moderating Variable at Multinational Companies." International Journal of Research and Review 7, no. 7 (2020): 237–42. https://doi.org/10.5281/zenodo.3982408.

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The aim of this research is to analyze the effect of multinationality, utilization of tax havens, thin capitalization, and business strategy with firm size as a moderating variable on tax avoidance at multinational companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016 to 2018. The population of this research is that companies listed in Indonesia Stock Exchange in 2016-2018. The sample which are used in this research are 22 (twenty two) multinational companies. The sampling method that used in this research is by using purposive sampling. The criteria which are used to m

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Mary, Hilda, Nila Pratiwi, and Anatia Agusti. "A Contradiction of Corporate Social Responsibility in Moderating Tax Avoidance." GOVERNORS 1, no. 1 (2022): 24–33. http://dx.doi.org/10.47709/governors.v1i1.1672.

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This study will look at tax avoidance through CSR as a moderating variable along with capital intensity, institutional ownership, and firm size. The independent variables are capital intensity, institutional ownership, and firm size, while the dependent variable is tax avoidance. As well as CSR as a moderating variable. This study focused on manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. In this study, the sample was determined using the purposive sampling method, which yielded a sample of 44 companies from 195 populations. Eviews 10 was used to ana

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Dewi, Mega Arisia, Devi Edriani, Swasta Bangun, and Posman WH Hasibuan. "Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak." Owner 7, no. 1 (2022): 131–40. http://dx.doi.org/10.33395/owner.v7i1.1339.

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This study is to examine tax avoidance through CSR as a moderating variable: capital intensity, institutional ownership, and firm size. Capital Intensity, Institutional Ownership, and Firm Size are used as independent variables and Tax Avoidance is used as the dependent variable. And CSR as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study was using purposive sampling method so that from 195 populations, a sample of 44 companies was obtained. The research da

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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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Reni, Maulina, and and Wahyono ). "The Effect of Leverage, Profitability and Firm Size on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange." International Journal of Business Management and Technology 6, no. 6 (2023): 57–65. https://doi.org/10.5281/zenodo.7686963.

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This study aims to analyze the effect of leverage, profitability, and firm size on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The population of this study is mining companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample selection in this study used a purposive sampling technique. The sample used is 17 mining companies that meet the criteria with 61 data used as research samples. The source of data in this study was obtained from the IDX website. Types of quantitative research. The analytical tool used is SPSS Version 21 with multiple

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Suwaldiman and Shofura Az Zahra. "The Impact of Transfer Price, Leverage, Profitability, and Firm Size on Tax Avoidance." International Journal of Economics, Business and Management Research 09, no. 03 (2025): 280–94. https://doi.org/10.51505/ijebmr.2025.9317.

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Taxes have become the largest contributor to state revenue. With it, the tax government must contribute a lot of funds, so it is necessary to pay attention to tax payment compliance. As for companies that are taxpayers, they tend to want to reduce the cost of paying taxes. Conflicts of interest between the government and companies in taxation have become a frequent discussion. This study aims to continue to raise the discussion and prove the hypothesis that the variables of transfer pricing, leverage, profitability, and firm size have a significant positive effect on tax avoidance activities.

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Aulia, Nisa, and Desy Purwasih. "PENGARUH KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI." Jurnal Revenue : Jurnal Ilmiah Akuntansi 3, no. 2 (2022): 395–405. http://dx.doi.org/10.46306/rev.v3i2.156.

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This study aims to prove empirically the effect of institutional ownership and capital intensity on tax avoidance with firm size as a moderating variable. The independent variables used in this study are institutional ownership and capital intensity, while the dependent variable is tax avoidance. This study also uses a moderating variable in the form of company size. The population in this study are property and real estate manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection method used purposive sampling, based on this method, 12 companies were ob

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Gumelar, Aprijal, Heri Susanto, and Harmoko Sukayat. "Effect Of Profitability, Leverage, Firm Size On Tax Avoidance." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 3 (2024): 341–50. http://dx.doi.org/10.37641/jiakes.v12i3.1435.

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This study certainly aims to be able to test and analyze how much influence profitability, leverage, firm size has on tax avoidance with a case study of banking companies listed on the Indonesian Stock Exchange (IDX) period 2023. This form of research uses a causal associative approach method with a quantitative approach. The data was collected using purposive sampling method (according to certain criteria). The analysis carried out uses quantitative descriptive analysis method, classical assumption test, multiple regression, hypothesis testing, simultaneous test and coefficient of determinati

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Hastianingsih, Desy, and Sigit Mareta. "Sales Growth as a Moderation of Liquidity and Company Size Against Tax Avoidance (Empirical Study of Mining Sector Companies on the Indonesian Stock Exchange)." Journal of Accounting and Finance Management 5, no. 2 (2024): 137–44. http://dx.doi.org/10.38035/jafm.v5i2.451.

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This research aims to determine the influence of Liquidity, Company Size and Sales Growth on Tax Avoidance in 2019-2022. This research method uses quantitative methods. The object of this research is secondary data obtained from financial reports on the Indonesian Stock Exchange for mining companies for the 2019-2022 period, where the technique applied is purposive sampling and using panel data. Based on the results of data processing using Eviews 13 show that liquidity has an effect on tax avoidance, company size has no effect on tax avoidance, sales growth influence on Tax Avoidance, Liquidi

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Fatimah, Nurul, and Fajar Nurdin. "The Role of Institutional Ownership as A Moderating Variable in Determining Disclosure of Tax Avoidance (Mining Sector Companies 2018-2022)." Jurnal Akuntansi Bisnis 22, no. 1 (2024): 1–4. http://dx.doi.org/10.24167/jab.v22i1.11181.

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The research objective is to determine how profitability, capital intensity, company size, and tax avoidance are influenced by institutional ownership. Sample for this research is 34 mining companies registered between 2018 and 2022 on the Indonesian Stock Exchange. Random effect model (REM) is the test model chosen, and panel regression data is tested using the Eviews12 program. The results of the profitability research have a significant positive result on tax avoidance. Capital intensity has no effect on tax avoidance. Meanwhile, business size has a significant effect on tax avoidance in a

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