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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi
Shafirda Ayu Tiara Diaz
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Struktur Modal, Nilai Perusahaan dan Mekanisme Bonus terhadap Penghindaran Pajak Shafirda Ayu Tiara Diaz; Mulyer Mananda Setyahadi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.6297

Abstract

  This study aims to (1) examine and provide empirical evidence on the effect of capital structure on tax avoidance behavior, (2) examine and provide empirical evidence on the effect of firm value on tax avoidance, (3) examine and provide empirical evidence on the effect of bonus mechanisms on tax avoidance, and (4) examine and provide empirical evidence on the simultaneous effect of capital structure, firm value, and bonus mechanisms on tax avoidance. This research employs a quantitative approach using an associative method. The population of this study consists of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The sample was determined using a purposive sampling technique. This approach involves selecting samples based on criteria established by the researcher, resulting in 10 companies deemed eligible as research samples. The data analysis technique was conducted using descriptive statistics and panel data regression analysis. The results indicate that capital structure and firm value partially affect tax avoidance, while bonus mechanisms do not have a significant effect on tax avoidance. Simultaneously, capital structure, firm value, and bonus mechanisms have a significant effect on tax avoidance.  
Co-Authors Mulyer Mananda Setyahadi