Article Per Year (5 Year)
p-Index From 2020 - 2025
2.949
P-Index
This Author published in this journals
All Journal KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Management, Business, and Social Science Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Artificial Intelligence and Digital Business Indonesia Auditing Research Journal Tensile : Jurnal Pengabdian Kepada Masyarakat Media Akuntansi Perpajakan Journal of Fisheries and Marine Applied Science Journal of Social Work and Science Education KARIR Jurnal Ilmiah Manajemen Servqual: Jurnal Ilmu Manajemen
Lamsah, Lamsah
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Transportation Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Indonesia Auditing Research Journal

 1 
The effect of profitability and liquidity on tax avoidance Indy, Listia Aulia; Lamsah, Lamsah
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i4.388

Abstract

This study explains the phenomenon that occurred in 2019, which is suspected of carrying out tax avoidance practices. The purpose of this study is to reveal the effect of profitability and liquidity on tax avoidance. The population in this study was mining sector companies in the coal production sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The results of the study indicate that profitability has an effect on tax avoidance and liquidity has no effect on tax avoidance.
Co-Authors Alfisah, Erni Amrullah, Rahadian Aprianty, Enen Twentegh Awalia, Erly Nur Efrianti, Kumara Farida Yulianti Halawa, Erimina Hidayat, Edi Muhamad Hidayat, Ilham Indy, Listia Aulia Mardah, Siti Maulida, Noorlaily Merdekawati, Dewi Muslimah Muslimah Novita Sari Prihatini Ade Mayvita, Prihatini Ade Purboyo, Purboyo Suripto Suripto Syahrial Shaddiq Teguh Wicaksono Vitria, Aida Zulfikar, Rizka