Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal eDimensi Arsitektur Petra Jurnal Ilmiah Pariwisata Jurnal Akuntansi Jurnal Ilmiah Pariwisata
Vivian Vivian
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Social Sciences Transportation Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
PENGARUH BOARD GENDER DIVERSITY, BOARD SIZE, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Robby Krisyadi; Vivian vivian
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3322

Abstract

This study aims to research whether board gender diversity, board size and leverage have influences on tax avoidance. This research involves a purposive sampling method and obtains 1660 company data listed on the Indonesia Stock Exchange (IDX) that met the sample criteria for the period 2017-2021. The results showed that tax avoidance in Indonesia do not influence board size, board gender diversity and leverage.
Co-Authors Devi Devi Florencia Charlie Jane Hezkiel Namira Ufrida Rahmi Robby Krisyadi Stephany Hans Winnie Winnie Yessica Wijaya Yulius, Kevin Gustian