Article Per Year (5 Year)
p-Index From 2020 - 2025
1.8
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Bisnis Terapan Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Tjahjono, Josephine Kurniawati
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Bisnis Terapan

 1 
PENGARUH FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN VARIABEL KINERJA KEUANGAN SEBAGAI VARIABEL KONTROL Harjanto, Gloria Mariana Kristanti; Tjahjono, Josephine Kurniawati
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7407

Abstract

This study examines the influence of firm size on tax avoidance, incorporating financial performance as a control variable through profitability indicators (Return on Assets and Return on Equity), liquidity (Current Ratio), and leverage (Debt to Equity Ratio). A quantitative research method was employed, utilizing purposive random sampling on 69 corporate taxpayers registered at the KPP Pratama Makassar Utara, specifically those located in the Makassar Industrial Area (KIMA), who had fulfilled their tax obligations during the 2021–2023 period. The findings indicate that firm size, profitability, and leverage have a significant impact on tax avoidance. In contrast, liquidity does not exhibit a significant effect on tax avoidance. Future research is recommended to expand alternative proxies for the variables employed in this study, such as total revenue for firm size, Net Profit Margin for profitability, Debt to Asset Ratio for leverage, and Cash Ratio for liquidity. Furthermore, future studies may consider broadening the research scope and exploring other industries to enhance the reliability of the findings.
Co-Authors Diah Anugrah Sharasanti Evangeline, Angela Harjanto, Gloria Mariana Kristanti Herbert, Go George Irawan, Albert Karyawati, Golrida Mandy, Mandy PRATIWI, NI PUTU EKA Putri, Nayara Renna Magdalena Risty, Illyona Risty, Ilyona Sihombing, Tanggor Tandiono, Sidharta Virginia, Michelle Yanty, Yanty