Article Per Year (5 Year)
p-Index From 2021 - 2026
1.037
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Infestasi Journal of Accounting and Investment JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) The Indonesian Journal of Accounting Research Diseminasi : Jurnal Pengabdian kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Bandi, Bandi
Fakultas Ekonomi Dan Bisnis Universitas Sebelas Maret
Economics, Econometrics & Finance Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Infestasi

 1 
PENELITIAN PENGHINDARAN PAJAK DI INDONESIA Nurul Herawati; Rahmawati Rahmawati; Bandi Bandi; Doddy Setiawan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6006

Abstract

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESIA
Co-Authors Agung Nur Probohudono Agung Nur Probohudono An Nurrahmawati Andi Asrihapsari, Andi Astuti, Neysa Wirantika Brilianti Husnul Khotimah Djuminah Djuminah Doddy Setiawan Doddy Setiawan Doddy Setiawan Filipus Argentano Guntur Suryaputra Hasan Fauzi Indriyani Wulandari Jogiyanto Hartono Lies Indit Faidah Nugroho, Ign.Novie Endi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurul Herawati Rahmawati Rahmawati Rahmawati Rahmawati RAHMAWATI RAHMAWATI Totok Budisantoso Tulus Haryono Wihandaru Sotya Pamungkas Witosari, Diana