Article Per Year (5 Year)
p-Index From 2021 - 2026
2.39
P-Index
This Author published in this journals
All Journal Jurnal Organisasi Dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Amwaluna Jurnal Ekonomi dan Keuangan Syariah Abdimasku : Jurnal Pengabdian Masyarakat International Journal of Social and Management Studies (IJOSMAS) Dedikasi: Jurnal Pengabdian Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Review on Islamic Accounting Review of Accounting and Taxation Islamic Economics Methodology Accounting and Sustainability Business and Sustainability
Taqi, Muhamad
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Business and Sustainability

 1 
The Influence of the Cost of Debt on Tax Avoidance with Managerial Opportunism and Company Size as Moderation Variables Zafira, Aida; Taqi, Muhamad
Business and Sustainability Vol. 3 No. 1 (2024): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v3i1.527

Abstract

Using managerial opportunism and firm size as moderators, this study will look at manufacturing businesses listed on the BEI from 2018 to 2022 and see how debt costs affect tax avoidance. This study used multiple linear regression analysis to draw conclusions from data collected from yearly financial reports posted on the BEI, which were selected using a purposive selection approach. Using SPSS software for data analysis, this research surveyed 54 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2018 and 2022. Managerial opportunism and firm size both have the potential to amplify the favorable impact of debt costs on tax avoidance, according to this study's findings.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Alfarisi, Inzaghi Fakhrij Bastian, Elvin Bintan, Ariel Fahryandi Bustanul Arifin Dharmendra Diffa, Diffa Ayomi Mayapa Faza, Cikal Aqilah Helmi Yazid HENDRIETA FERIEKA, HENDRIETA Ismaya, Agus Ka Tiong Manik, Cornelius Tona Meutia, Meutia Muchlish, Munawar Muchlish Mukhtar Musyaffa, Muhammad Syihabuddin Nabila, Isyeh Salma Bilqis Ningrum, Novita Kurnia Pramesti, Nadya Arum Puspita, Amelia Tri Riri Fitriani Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saputra, Muhammad Alwi Nanda Susanto, Denny Syaula, Ersyi Tri Lestari Tubagus Ismail Zafira, Aida