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All Journal ETIKONOMI JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting E-Journal Widya Ekonomika JURNAL IQRA´ Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal ASET (Akuntansi Riset) Journal Technology and Implementation Bussines JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal on Education Jurnal Perspektif Jurnal Ekonomi Bisnis Indonesia eCo-Buss Dinasti International Journal of Education Management and Social Science JURNAL EKONOMI SYARIAH Jurnal Ilmiah Akuntansi Kesatuan Jurnal Teknologi dan Terapan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara JURNAL TEKNOLOGI TECHNOSCIENTIA Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Annals of Human Resource Management Research Formosa Journal of Sustainable Research (FJSR) International Journal of Business and Applied Economics (IJBAE) Jurnal Teknologi dan Terapan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Kreatif dan Inovasi e-Jurnal Apresiasi Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Financial Management Studies Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi
Tri Widyastuti
Universitas Bhayangkara Jakarta Raya
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : eCo-Buss

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Determinants of Manufacturing Company Tax Avoidance Listed on the Indonesia Stock Exchange 2015-2020 Darmansyah Darmansyah; Bambang Purwoko; Tri Widyastuti
eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i1.485

Abstract

The practice of tax avoidance cannot be avoided as long as the tax regulations are still multi-interpreted. Companies take advantage of it from the financial and non-financial aspects. The research focuses on financial aspects, such as return on assets, debt to equity ratio, firm size, sales growth, current ratio and capital intensity. The object of the research is manufacturing companies listed on the Indonesia stock exchange for the period 2015 to 2020. Sampling uses the purposive sampling method. The sample used in this study was 545 test units, consisting of 91 companies for 6 years of research using moderated regression analysis. The results of data processing obtained the following results: return on assets, debt to equity ratio, firm size, sales growth and capital intensity have an influence on tax avoidance. While the current ratio has no effect on tax avoidance
Co-Authors - Suyanto A.A. Ketut Agung Cahyawan W Abdul Kohar Ade Imam Muslim Ade Onny Siagian Ade Onny Siagian Adella Silviana Adi Muhajirin Adi Wiratno Adler Haymans Manurung Agung Fajar Ilmiyono Agus Dharmanto Agus Dharmanto Agustian Zen Alifia Rizky Zalfa Amilin Amilin Amilin, - Ananda Pravista Dewi Andi Amri Apollo Daito Ardo Dwitanto Bambang Karsono Basis G. Andamari, Basis G. Bisri Bisri DARMANSYAH . Darmansyah Darmansyah Darmansyah DARMANSYAH Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan Dessy Kristanti Pangaribuan Dewi Alfa Linda Didin Sjarifudin, Didin Djaddang, Syahril Eka Lala Sari Endah Prawesti Ningrum Endah Suci Damayanti Euis Komalasari Farida Tyas Styaningrum Fauzan Anggara Fiona Kristy Fried Sinlae Handarudigdaya JK Harnovinsah Harnovinsah Heni Pujiastuti Henny Hendratmi Hillman Mushaddiq Suaidy Indra Setiawan Iskandar Ahmaddien Ismail Chandra, Mohamad Istianingsih Istianingsih Sastrodiharjo, Istianingsih JMV Mulyadi Josua Panatap Soehaditama Jumawan Kartini Kartini KESUMOJATI, SISTER CLARA ISLAMY Linda Dewi Puspita Sari Lukmanul Hakim Magdalena Belinda Eduard Maidani, Maidani Mario Apriliansyah Mohamad Ismail Chandra Muhamad Nur Ihwan Muhammad Ali Imron Nanda Hanifah Putri Nella Ameliana Putri Ni Nyoman Sawitri Ni Yoman Sawitri Ningki Sasanti Nita Komala Dewi Novita Syahidah Sari Nurmala Ahmar Octa Nilam Lukkita Aga Pitoyo, Bayu Seno Pratiwi Nila Sari Pria Andono Susilo Primadi Candra Susanto Primandita FITRIANDI Purwoko, Bambang Puspita Sari, Linda Dewi Ratna Suminar S Rianto, Muhammad Richo Rina Dameria Napitupulu Risma Adelina Simanjuntak Robertus Suraji Rony, Zahara Tussoleha S. Ferdinand Suwarji Safitri Siswono Sailendra Sailendra Sekar Intan Octavianingrum SISTER CLARA ISLAMY KESUMOJATI Soehardi Soehardi Sri Widyastuti Sufyati HS Sugeng Suroso Sugeng Suroso Suhardi Suhardi Supardi Supriyadi Supriyadi Supriyadi SUPRIYADI Suratno Suratno Suratno SURATNO Suratno Suratno Susilo, Pria Andono Suyanto Suyanto Suyanto Suyanto Syamsul Bahri Syamsul Bahri Untari, Dhian Tyas Untung, Joko Wahyudi Prabowo Wastam Wahyu Hidayat Widarto Rachbini Widarto Rachbini Widarto Rachbini Wustari L. Mangundjaya Yulia Swantika Tanjung Zul Asman Zulaikha Zulaikha Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulmi Ramdani