Article Per Year (5 Year)
p-Index From 2020 - 2025
6.204
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana WIDYAKALA JOURNAL Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Akuntansi Jurnal Online Insan Akuntan Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JSMA (Jurnal Sains Manajemen dan Akuntansi) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) PROFICIO: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Financial and Behavioural Accounting Empowerment: Jurnal Pengabdian Masyarakat RELEVAN : Jurnal Riset Akuntansi Jurnal Abdi Masyarakat Multidisiplin JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Populer: Jurnal Penelitian Mahasiswa Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Riset Inovasi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi Prosiding International Conference on Sustainable Innovation (ICoSI) JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Jurnal Akuntansi
Agustine Dwianika
Universitas Pembangunan Jaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Magister Akuntansi Trisakti

 1 
DETERMINANTS OF TAX AVOIDANCE IN INDONESIAN TECHNOLOGY LISTED COMPANIES Dwianika, Agustine
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21239

Abstract

This study examines the effect of Profitability (Return On Sales and net Profit Margin), Sales Growth and Business Strategy on Tax Avoidance practices and Financial Distress as moderators suspected of influencing corporate tax avoidance practices. The quantitative method used in this study, multiple linear regression, is the right choice for conducting further analysis, with a range of observations of financial reports on technology companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023, with a purposive sampling technique to ensure obtaining information related to the measurement indicators used, in 15 qualified companies, using IBM SPSS Statistics 26.0. The study concluded that Return On Sales, Net Profit Margin, and Business Strategy influenced Tax Avoidance practices. In contrast, the Sales Growth variable did not influence Tax Avoidance, and Financial Distress only moderated the effect of ROS on Tax Avoidance. In practice, not all management strategies to increase sales absorb too high costs, so financial managers do not choose to practice tax avoidance. The implications of this study are expected to provide an overview to users of financial reports, especially external parties, to assess the firm's performance in complying with its tax obligations based on the factors in this study.
Co-Authors Adistinur Syafira Affrian Dwi Prasetyo Andika Indra Falim Anita Pepbriani Arya Saraswati Augury El Rayeb Augury El Rayeb Augury El Rayeb Badingatus Solikhah Budi Kurniawan Calista Setiyahadi Ceicillia Novita Roseline Desi Dwi Kristanto Dewi, Novy Silvia Dwi Aditya Rizky Saputra Edi Purwanto EDI SARWONO Elida Rahmawati Elida Rahmawatie Eva Herianti Fachrul Roza Farhan Ady Pratama Felicia Fiorenita Fernando, Kenny Fiqkri Ardiyanto Nugroho Fitriyah Nurhidayah Hari Nugraha Hastuti Naibaho Huwaidah Nabila Ina Iskandar Ina Iskandar Irma Paramita Sofia Jasmine Rafinka Dara Lawe Anasta, Lawe Lina Said Lola Maheswari Widyaningsih Marundha, Amor Meika Priscilia Muhammad Andika Muhd. Nuryanto Amin Natasya Alveenia Naurissa Biasini Ni Putu Eka Widiastuti Nuni Rosiana Nur Alifa Rahmawati Nuzul Rahmadani Padia Aqilla Haya Purwanto, Edi Rafiq Ahmad Raissa Putie Imaniyah Ranaa Naziira Givasya Anggoro Rania Avil Levigni Rifdah Aristawati Romi Juliani Putri Rudi Harianto Sekar Mayangsari Selvia Ely Zanna Sendi Tri Andika Sila Ninin Wisnantiasri Siti Rahma Anggraini Tasbita Fitria Sarwono Wisnantiasri, Sila Yesa Amanda Putri Yesa Amanda Putri