Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Performance : Jurnal Bisnis dan Akuntansi
Lilis Lasmini
Program Studi Akuntansi Universitas Buana Perjuangan Karawang
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH GREEN ACCOUNTING, MEDIA EXPOSURE DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Sinta Aprilia; Lilis Lasmini; Meliana Puspitasari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4164

Abstract

This study aims to analyze the effect of Green Accounting, Media Exposure, and Leverage on Tax Aggressiveness in Healthcare sector companies for the period 2019-2023. The research method used is quantitative with analysis techniques (PLS-SEM) using SmartPLS. This study uses secondary data sourced from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The results of the study indicate that Leverage has a positive and significant effect on Tax Aggressiveness, which means that the higher the leverage of a company, the more aggressive its tax strategy. Meanwhile, Green Accounting has a negative relationship with Tax Aggressiveness, but the effect is not significant, so it cannot be concluded that the implementation of Green Accounting actually suppresses tax aggressiveness. Media Exposure also does not show a significant effect on Tax Aggressiveness, which indicates that media attention does not necessarily affect the company's tax policy. The conclusion of this study is that leverage is the main factor in determining the company's tax aggressiveness, while Green Accounting and Media Exposure have not been proven to have a significant effect. Therefore, further research can explore other factors that have the potential to influence tax aggressiveness more comprehensively.
Co-Authors Meliana Puspitasari Sinta Aprilia