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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Akademisi Riset Akuntansi dan Keuangan Indonesia
Purnomo, Hanny
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Riset Akuntansi dan Keuangan Indonesia

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The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability Purnomo, Hanny; Eriandani, Rizky
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21349

Abstract

Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. Using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. This result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome
Co-Authors Aris Surya Putra Dianne Frisko Koan Maulidi, Ach Putra, Evan Sutanto Riesanti Edie Wijaya, Riesanti Edie Rizky Eriandani Yenny Sugiarti Yie Ke Feliana