Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Anggraini Firsana Wayne
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH TAX RISK, GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE Anggraini Firsana Wayne; Fidiana Fidiana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.8037

Abstract

This research examines the effect of Tax Risk, audit committee, independent commissioner board, and leverage on tax avoidance at State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Furthermore, the research applies a quantitative approach. The data were taken from the companies’ annual reports and financial statements listed on the IDX. The data were collected using purposive sampling, with 15 companies as samples and a total of 60 observations during the four-year period. The data were analyzed using multiple linear regression after fulfilling the classical assumption tests. The results of testing and analysis show that Tax Risk has a positive effect on tax avoidance at State-Owned Enterprises (BUMN). However, the audit committee has a negative effect on tax avoidance, while the independent commissioner board does not affect tax avoidance. Meanwhile, leverage has a positive effect on tax avoidance. These findings indicate that corporate governance mechanisms and capital structure have different roles in influencing tax avoidance practices in State-Owned Enterprises (BUMN).
Co-Authors Fidiana, Fidiana