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All Journal Jurnal RAK (Riset Akuntansi Keuangan)
Riana Rachmawati Dewi
Accounting Department, Faculty of Economics, Universitas Islam Batik Surakarta, Indonesia
Economics, Econometrics & Finance

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The Determinants of Tax Avoidance in Indonesian Banking Companies Priska Ane Puspita; Siti Nurlaela; Riana Rachmawati Dewi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.2387

Abstract

This study intends to investigate the incentives of banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 involved in tax avoidance. The possible predictive factors examined in this study include firm size, leverage, independent commissioners, and profitability. This study relies on a quantitative approach using secondary data obtained from the company’s financial statements, which are available on the website of IDX or the company’s website. The sample was chosen using a purposive sampling technique, resulting in 30 companies (89 observations). Data analysis was conducted using multiple linear regression with the assistance of SPSS. Based on the hypothesis testing result, this study unveils that firm size and independent commissioners have a negative effect on tax avoidance, while profitability has a positive effect on tax avoidance. Meanwhile, leverage does not affect tax avoidance in Indonesian banking companies. The result of this study implies that larger companies or higher independent commissioners tend to comply more with tax regulations, thus avoiding tax avoidance practices. On the other hand, more profitable companies tend to engage in tax avoidance practices to minimize their tax payment
Unveiling the Determinants of Primary Consumer Goods Firms' Performance Avenia Melani; Siti Nurlaela; Riana Rachmawati Dewi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2390

Abstract

The study's goal is to unveil the factors affecting financial performance, including liquidity, leverage, firm size, environmental impact, and capital structure. Consumer goods sector companies listed between 2021 and 2023 on PROPER and the Indonesia Stock Exchange served as research samples. Purposive sampling is then used to choose multiple samples that satisfy specific requirements, leaving 29 businesses. Multiple linear regression was used to examine the samples using SPSS version 25. The research results give stakeholders the impression that leverage has a positive effect on financial performance, while company size has a negative effect on financial performance. However, financial performance is unaffected by liquidity, environmental performance, and capital structure. Signaling theory explains how primary consumer goods companies provide financial information and business strategies to reduce information asymmetry and influence market perceptions.
Co-Authors Avenia Melani Priska Ane Puspita Siti Nurlaela