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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED International Journal of Tourism and Hospitality in Asia Pasific Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services
Theo Allo Layuk
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih
Humanities Economics, Econometrics & Finance Education Social Sciences

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Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024 Upessy, Veska Maria Christin; Pascalina, Pascalina V. S. Sesa; Salle, Hesty T.; Allolayuk, Theo; Antoh, Alfiana; Tandililing, Elia M.; Wonar, Klara
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3624

Abstract

This study aims to examine and analyze the influence of Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size on Tax Avoidance. The data used in this study are secondary, sourced from company fact sheets from the Indonesia Stock Exchange (IDX) and company financial reports. The population in this study uses companies included in the LQ45 index during the 2020-2024 period. The research sample used was obtained through purposive sampling. The data analysis technique used was panel data regression in EViews 12. The study's results indicate that Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size do not significantly affect Tax Avoidance.
Co-Authors Agarita Clara Womsiwor Alfiana Antoh, Alfiana Bilha M. F. Mandowally Bonifasia Elitha Bharanti Bryando Helweldery Cornelia Desiana Matani Firdayani Firdayani Hesty Theresia Salle Makaria Tatogo Megezz Duwiri Novalia Bleskadit Pascalina V. S Sesa Pascalina, Pascalina V. S. Sesa Paulus K. Allo Layuk Siti Rofingatun Tandililing, Elia M. Upessy, Veska Maria Christin Wonar, Klara