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
Ishika Komalasari
Universitas Pamulang
Education Other

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

Found 1 Documents
Search

 1 
Pengaruh Pertumbuhan Penjualan, Beban Pajak Tangguhan, dan Ukuran Perusahaan terhadap Penghindaran Pajak Adhitya Putri Pratiwi; Ishika Komalasari
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ys06sr70

Abstract

This study aims to analyze the effect of sales growth, deferred tax expense, and firm size on tax avoidance. This research employs a quantitative approach utilizing secondary data. The population consists of 57 companies listed in the agricultural product sub-industry within the consumer non-cyclicals sector on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a purposive sampling method, 9 companies were selected as samples, yielding 45 observation data points. The data were analyzed using panel data regression with EViews 13 software, where the Random Effect Model (REM) was selected as the best fit model. The simultaneous results show that sales growth, deferred tax expense, and firm size significantly affect tax avoidance. Partially, firm size has a significant effect on tax avoidance, whereas sales growth and deferred tax expense do not affect tax avoidance.
Co-Authors Adhitya Putri Pratiwi