State revenue from the tax sector has an important role in financing state expenditures. The
government is trying to optimize tax revenue, but the tax revenue target has not been …

This study aims to examine the effect of financial distress, capital intensity, and audit quality
on tax avoidance, which is proxied by using the cash-effective tax rate (CETR). The …

Purpose Some researchers regard discretionary accrual (DA) as one of the factors that drive
corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based …

This study aims to provide empirical evidence about the effect of capital structure, profitability
and firm size on coporate tax avoidance. The dependent variable used in this study was tax …

Taxation has a vital role as a domestic financial source to achieve Sustainable Development
Goals (SDGs). To increase domestic revenue, combating tax avoidance is important …

Analisis Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Intensitas Modal terhadap
Penghindaran Pajak pada Perusahaan Page 1 Volume 1 No 1 (2021) 1162 Robby Krisyadi1 …

This study aims to examine tax avoidance as a mediation effect of corporate governance,
financial leverage and sales growth on firm value. The four exogenous variables will be …

Tujuan: Penelitian ini untuk menguji intensitas persediaan, ukuran perusahaan, dan
agresivitas pajak: koneksi politik sebagai variabel moderasi. Metode: Metode pada …

The study aims to determine the effect of corporate social responsibility, corporate
characteristic, family ownership, profitabilitas and corporate governance at mining …

Tax Avoidance is one of the ways taxpayers plan corporate tax obligations legally, because
it is still in the corridor of the Act. This study will examine the effect of leverage and return on …