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Journal : Infestasi

PENELITIAN PENGHINDARAN PAJAK DI INDONESIA Nurul Herawati; Rahmawati Rahmawati; Bandi Bandi; Doddy Setiawan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6006

Abstract

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESIA
Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta Aminuyati An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Aryani, Y. Anni Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Evi Gantyowati Fathony, Haris Reza Feby Millenia Itsnaini Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ibrahim Fatwa Wijaya Irwan Trinugroho, Irwan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Leonny Noviyana Sakti Pamungkas Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mahmoud Elsayed Mahmoud Mawa, Afifah Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Wisnu Girindratama Mutmainah Mutmainah Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurrahmawati Nurul Herawati Payamta, Payamta Putri Anindya Listya Purwa Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Maisaroh SITTI SUBEKTI Sri Hastuti Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yoga Haadiy Prassetio Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya