The effect of earnings management on tax avoidance with political connections as a moderating variable

AA Thalita, B Hariadi, MK Rusydi - … Journal of Research in Business and …, 2022 - ssbfnet.com
This study aims to determine the effect of earnings management on tax avoidance and the
role of political connections in moderating those relationships. The population in this study …

Analisis Determinan Tax Avoidance Pada Perusahaan Sub Sektor Farmasi

AS Putra, F Zahroh - Jurnal Akademi Akuntansi, 2023 - ejournal.umm.ac.id
Tujuan penelitian: Tax avoidance yakni praktik yang bersifat legal karena dilakukan dengan
prosedur yang tidak melanggar hukum dan peraturan perpajakan. Meski begitu, ketika …

Analisis Aspek yang Mempengaruhi Penghindaran Pajak dengan Parameter Ukuran Perusahaan, Leverage, Intensitas Modal, Komisaris Independen dan Komite …

AB Muslim, DS Wulandari… - Journal of Trends …, 2023 - journal.fkpt.org
Tax avoidance is all actions taxpayers take to legally reduce the tax burden. More
specifically, tax evasion can be defined as an attempt to uncover loopholes in the tax law …

Pengaruh Leverage, Kepemilikan Institusional Dan Kualitas Audit Terhadap Tax Avoidance

LP Nurhidayah, EJ Wibawaningsih… - Prosiding BIEMA …, 2021 - conference.upnvj.ac.id
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh
Leverage, Kepemilikan Institusional dan Kualitas Audit terhadap Tax Avoidance dengan …

The effect of liquidity, profitability and company size on company valuewith capital structure as an intervening variable in manufacturing companies listed on the IDX in …

FR Panjaitan, HK Minan, M Arief - International Journal of …, 2023 - iem.cdfpublisher.org
This study aims to determine the effect of liquidity, profitability and company size on firm
value with capital structure as an intervening variable in manufacturing companies listed on …

Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance

EN Ramdiani, T Gunarsih… - Owner: Riset dan Jurnal …, 2023 - owner.polgan.ac.id
Tax avoidance is one of the main issues that need to be followed up more seriously by
various parties, especially the government, so it becomes an important issue to be …

Pengaruh Sales Growth, Leverage, dan Deferred Tax Expense terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang …

MS Apriyanto, P Purwatiningsih - AKADEMIK: Jurnal Mahasiswa …, 2024 - ojs.pseb.or.id
This research aims to analyze the influence of Sales Growth, Leverage, and Deffered Tax
Expense on Tax Avoidance in Non-Cyclical Consumer Sector companies listed on the …

Impact of Leverage, Capital Intensity, Inventory Intensity, Cash Effective Tax Rate on Tax Avoidance: Assessment for Energy Sector Corporate

DM Putra, AP Kirana - Atestasi: Jurnal Ilmiah Akuntansi, 2023 - jurnal.feb-umi.id
This study looks at how the Cash Effective Tax Rate (CETR) explicitly evaluates the effects of
leverage, capital, and inventory intensity on tax avoidance. The present study was …

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

S Rizqiya - JURNAL ILMIAH EDUNOMIKA, 2023 - jurnal.stie-aas.ac.id
The purpose of this research is to examine the influence of leverage, return on asset,
company size, sales growth, capital intensity and inventory intensity to tax avoidance. The …

Tax Aggressiveness of Manufacturing Companies Listed on Indonesia Stock Exchange for the 2018-2020 Period

L Kamilah, RHDP Sari - Budapest International Research and …, 2022 - bircu-journal.com
The present study aims to examine and determine the effect of executive compensation,
executive Characteristics, and the audit committee on tax aggressiveness (Empirical Study …