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All Journal Dinamika Akuntansi Keuangan dan Perbankan Teika Jurnal Ekonomi Modernisasi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MBR (Management and Business Review) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) JEMMA | Journal of Economic, Management and Accounting Jurnal Mantik JURNAL MANAJEMEN Gema Wiralodra Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi dan Bisnis Krisnadwipayana Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Akuntansi Trisakti Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Artificial Intelligence and Digital Business Transformasi: Journal of Economics and Business Management Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Ekalaya : Jurnal Ekonomi Akuntansi Jurmas Azam Insan Cendikia Jurnal RAK (Riset Akuntansi Keuangan) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akuntansi
Valentine Siagian
Unknown Affiliation
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Gema Wiralodra

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The effect of firm size and gender diversity on tax avoidance: case study on health companies listed on BEI in 2018-2022 Sitohang, Devi Leony Caroline; Siagian , Valentine
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.580

Abstract

Abstract Tax avoidance is an effort by companies to avoid taxes by not violating applicable laws. This study aims to determine the effect of firm size and gender diversity on tax avoidance. Purposive sampling is a data collection technique used in this study and the method used is a quantitative method. The data used in this study is secondary data derved from IDX The population selected and meeting the criteria for the study was composed of 13 companies. The data analysis used was multiple linear regression using SPSS 25. The results of the test stated that firm size negatively affects tux avoidance, and GD1 and GD2 negatively affects tax avoidance. Keywords: Firm Size, Gender Diversity and Tax Avoidance Abstrak Tax Avoidance atau penghindaran pajak merupakan upaya perusahaan dalam mengindari pajak namun dengan tidak melanggar undang-undang yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh Firm Size dan Gender Diversity terhadap penghindaran pajak. Purposive Sampling merupakan teknik pengumpulan data yang digunakan dalam penelitian ini dan metode yang digunakan adalah metode kuantitatif Data yang digunakan dalam penelitian ini merupakan data sekunder yang berasal dan IDX. Populasi yang dipilih dan yang memenuhi kriteria untuk penelitian ini adalah 13 perusahaan. Analisis data yang digunakan adalah regresi linear berganda dengan menggunakan SPSS 25. Hasil dari pengujian tersebut menyatakan baliwa Firm Size berpengaruh negatif terhadap Tax Avoidance dan GD1 dan GD2 berpengaruh negatif terhadap Tax Avoidance. Keywords: Firm Size (Ukuran Perusahaan) Gender Diversity dan Tax Avoidance ( Penghindaran Pajak)
Co-Authors Abigail Dwi Pangestu Setiadi Actley, Rizkie Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Anugrah, Yonathan Tri Ariel, Bobie Manfred Alfaro Dick Bradley Boy Daniel Siagian Catherina Stevani Chando Steven Johannes Chelsea Alicia Debora Hutapea Desi Cindy Preniaty Limbong Elizabeth Sihombing Endru Douglas Simalango Eugine Erika Natasya Feri Zio Bernando Sianturi Francis Hutabarat Gabriella Ginting Harlyn L. Siagian Harman Malau Heddry Purba Hilery Br Ginting, Jesicha Hubert Sinaga, Darren Albertyan Ivada Zanetha Darmaputri James Sylvanus Uly Reke Jhon Rinendy Joice Idarumata Aritonang Judith Tagal Gallena Sinaga Lenita Waty Lewis, Isac Mangowal, Kairin Carol Manik, Sheren Mey Line Br Mayang Sari Saragi Meidy Lieke Karundeng Michael K T Marbun Napitupulu, Tri Yohana Pangaribuan, Hisar Parsaoran, Yehezkiel Paulson Rampen, Daniella Anggraini La Vecchia Reswan Christian Simbolon Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Roberto Manurung Rolyana Ferinia Rona Chyta Silalahi Ryan Rich Tampubolon Sagala, Samuel Armando Samuel Gevanry Sagala Sanrival M Tarigan Sarah Meilin Ginting Sihombing, Novi Yosefina Silitonga, Eunike Riahna Sinaga, Judith Gallena Sinaga, Nensy Dwi Putri Sindy Natasya Tarigan Sipayung, Chiara Sitohang, Devi Leony Caroline Susanti, Mila Tampubolon, Jhon Dogor Timothy Alfris Taebenu Yonatan Alfino Yosie William Iroth