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All Journal JAE (Jurnal Akuntansi dan Ekonomi) J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Community Engagement and Emergence Journal (CEEJ) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Madani: Multidisciplinary Scientific Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan SWAGATI: Journal of Community Service
Hariadi, Sugeng
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Journal : Madani: Multidisciplinary Scientific Journal

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Uji Komparasi Pengaruh Good Corporate Governance, Capital Intensity, dan Kepemilikan Asing Terhadap Penghindaran Pajak Pada Bursa Efek Indonesia dan Bursa Efek Filipina Hariadi, Sugeng; Putri, Venantia Finny Ayuny; Puspita, Dyah Aruning
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18257749

Abstract

The goal of this research was to examine the various ways that capital intensity, foreign ownership, and good corporate governance (GCG) affect tax evasion on the Indonesian and Philippine stock exchanges. Data from the property and real estate sectors of the Indonesia Stock Exchange and the Philippine Stock Exchange, Inc. in 2021–2023 were used in this research. Multiple linear regression analysis is the analytical method employed in this study, along with the independent sample t-test as a hypothesis test. According to the findings, there were variations in tax avoidance between institutional ownership, audit committee, audit quality, capital intensity, and foreign ownership.
Co-Authors Adityas, Tri Aluisius Hery Pratono Andiani, Lidia Angriani, Sari Bambang Budiarto, Bambang Bunyamin Bunyamin Djumadi, Firman Rosjadi Djuwari Djuwari Dwi Nita Aryani Dyah Aruning Puspita Enggar Nursasi Evi Maria Febrianti, Rindang Gunawan, Ferdinand Austin Herwanto, Danny Idfi Setyaningrum, Idfi Imama Zuchroh Ingwarni, Lintang Indah Kadarusman . Lating, Noval Ali Mardita, Candra Nola Mintarti Ariani Nawa, Jaddid Hayataka Nunung Nurastuti, Nunung Pratono, A Hery Putri, Venantia Finny Ayuny Rajamin, Irza Meingindra Putri Rina Rahmawati, Rina Rismayanti, Nafisa Rofiatun Solekha Sa’adah, Lailatus Setiawan Setiawan Sherly Hesti Erawati Siti Munfaqiroh Sulastri, Endah Sundari, Made Siti Tjahjani, Fera Triana Murtiningtyas Trilaksono, Agung WIDANARNI WIDANARNI Wijaya, Christabel Devina Eva Wijaya Zainul Arifin