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All Journal Jurnal Pendidikan Teknologi dan Kejuruan Management of Aquatic Resources Journal (Maquares) SITEKIN: Jurnal Sains, Teknologi dan Industri Indonesian Journal of Tropical and Infectious Disease Kajian Linguistik dan Sastra Proceeding SENDI_U Binus Business Review Jurnal Maneksi (Management Ekonomi Dan Akuntansi) MODELING: Jurnal Program Studi PGMI Kinerja: Jurnal Ekonomi dan Manajemen SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Sains dan Informatika Jurnal Biologi Tropis LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Arsir Administratio : Jurnal Ilmiah Administrasi Publik dan Pembangunan Scientific Journal of Reflection : Economic, Accounting, Management and Business JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) JURNAL PENDIDIKAN TAMBUSAI JURNAL MAHASISWA BK AN-NUR : BERBEDA, BERMAKNA, MULIA Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JRA: Jurnal Riset Akuntansi Pusaka : Jurnal Khazanah Keagamaan Jurnal Riset Akuntansi Politala JATI (Jurnal Mahasiswa Teknik Informatika) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan AL-Ishlah : Jurnal Ilmiah Hukum Community Development Journal: Jurnal Pengabdian Masyarakat SKANIKA: Sistem Komputer dan Teknik Informatika Jurnal Pengabdian UNDIKMA Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Jurnal Administrasi Bisnis FISIPOL UNMUL Kreatif: Jurnal Pemikiran Pendidikan Agama Islam Pelangi: Jurnal Pemikiran dan Penelitian Pendidikan Islam Anak Usia Dini Jurnal Kesehatan Tambusai Al-Sharf: Jurnal Ekonomi Islam Educoretax Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Bulletin of Community Engagement Jurnal Pengabdian Masyarakat Indonesia Maju (JPMIM) J-ESA (Jurnal Ekonomi Syariah) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Lex Philosophy (JLP) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Jurnal Pengabdian West Science Jurnal Ilmu Sosial, Humaniora dan Seni Research Horizon Jurmas Azam Insan Cendikia IIJSE Jurnal Sistem Informasi dan Manajemen Jurnal Pengabdian Sosial Jurnal Kajian Islam dan Sosial Keagamaan Retina Jurnal Fotografi Siber International Journal of Digital Business JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) Jurnal Kajian Hukum Dan Kebijakan Publik Economic and Business Horizon Pelangi: Jurnal Pemikiran dan Penelitian Pendidikan Islam Anak Usia Dini Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Inovasi Pendidikan dan Pembelajaran Jurnal Akuntansi International Journal of Artificial Intelligence and Science
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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

Pengaruh Financial Distress, Deferred Tax Expense Dan Debt Policy Terhadap Tax Avoidance Melani, Nur De Afni; Ferdiansyah, Ferdiansyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2527

Abstract

One way to achieve tax retention is through tax avoidance, which is a legal reduction in the tax burden and avoids conflicts with tax regulations. This study aims to analyze the influence of financial distress, deferred tax expense and debt policy on tax avoidance. The sample used in this study was 9 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022 using multiple linear regression using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The results of this study show that Financial Distress has no effect on Tax Avoidance, Deferred Tax Expense has an effect on Tax Avoidance, Debt Policy has no significant effect on Tax Avoidance, and simultaneously Financial Distress, Deferred Tax Expense and Debt Policy have an effect on Tax Avoidance
Pengaruh Financial Distress, Deferred Tax Expense Dan Debt Policy Terhadap Tax Avoidance Melani, Nur De Afni; Ferdiansyah, Ferdiansyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2527

Abstract

One way to achieve tax retention is through tax avoidance, which is a legal reduction in the tax burden and avoids conflicts with tax regulations. This study aims to analyze the influence of financial distress, deferred tax expense and debt policy on tax avoidance. The sample used in this study was 9 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022 using multiple linear regression using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The results of this study show that Financial Distress has no effect on Tax Avoidance, Deferred Tax Expense has an effect on Tax Avoidance, Debt Policy has no significant effect on Tax Avoidance, and simultaneously Financial Distress, Deferred Tax Expense and Debt Policy have an effect on Tax Avoidance
Co-Authors Abdul Halim Abdul Haris, Abdul Haris Abdul Khair Abdusaahid, Abdusaahid Abrar Tanjung Adelia Novita Sari Adiana Mutamsari, Adiana Adinda Armilia Putri Adna, Muhamad Bakhrul Adnan Adnan Aflah, Dzakiyah Agus Hartoko Al Fajar, Muhammad Rasyad Al-Fikri, Muhammad Ambiyar, Ambiyar Ananda , Risa Dwi Andesti, Olga Andira, Pipi Dwi Arbeit, Abraham Aldo Ardabili, Ardabili Aris Iwansyah Ariyati, Havifah Aryudha, Syahdan Indra Aziz, Ayi Jamaludin B, Ahmad Nurul Ihsan Bagus Permana Bastam, Mukhlis Nahriri Berchah Pitoewas Bimo Dwi Lukito, Bimo Dwi Cecep Hidayat Deri Latika Herda Deviani, Rina Dewa, Raefy Punta Dewi Rahayu Dewi, Bela Purnama Didi Didi, Didi Dinah Husniah Dolly Virgian Shaka Yudha Sakti dompak, timbul Dwi Septiani Dzulkifli, Dzulkifli Efrianova, Vivi Eka Dea Pramudita Elza Zeriana Eriman, Laode Fachri, Akbar Fadillah, Farhan Fadli Andi Natsif Fadli Fadli Fahreza, M. Rizky Fahrudin, Mohamad Seh Fajarita, Lusi Fani Keprila Prima Fatmasari Fatmasari Firdaus Firdaus Fitri Sagantha Gazalin, Junaid Gufran, Gufran Hamim, Sumi Amariena Handaka Handaka, Handaka Hanoselina, Yulia Hanum, Nurfadillah Haris Rismayana, Aris Hartono Hartono Hasnawati Hasnawati Haura Atthahara Heni Kusumawati Herliana, Irma Hermansyah Hermansyah Ihu, Safardan Ko Ika Susanti Ikhwanul Hanif Ilham Ilham imam maulana, imam Ines Dayani Intan Permatasari Irawan Irawan Izzi Jalal, Alfi Juanita, Safitri Junil Adri Juvita, Juvita Kaharuddin Kelvin Kelvin KURNIA KURNIA, KURNIA Kusdiana, Yayu Kusno Kusno Kususma, Indra Cahya Luthfiyah, Lutfiyah Maestro Pasaribu, Yohanes Mardin, Yuzuf Martines Sabiliun Muttaqina Masnur Masnur Mastorat Mastorat Ma’ruf, Anang Mega Dwi Septivani Melani, Nur De Afni Muammar Khaddafi Muarif, Muarif Mughniy, M. Abdi Fatahu Muhaji Muhaji Muhamad Ridwan Muhammad Idham Muhammad Muslim, Muhammad Muhammad Zaki Muharram, Hari Mulyadi, Wahyu Mulyati Mulyati Musyfikah Ilyas, Musyfikah Nadia Sabila Nasaruddin Nasaruddin Nasronudin Nasronudin Ngadino Surip Diposumarto, Ngadino Surip NINGSIH, NINGSIH Ningsih, Yulia Rahayu Niniek Widyorini Nur, Syarif Nurmeyliandari, Revianty Oihu, Safardan Ka Palyanti, Mega Pradisa, Riska Pramadjaya, Angga Pratama, Nando Kaliman Pratiwi, Vanesa Diyan Prihartini Widiyanti Priyambada, Agung Putra, Briandy Tri Putri, Nurhalisa Putri, Windi windiani R, Raisul Amin Rachim, Reslianty Rahma, Sri Rahmadhona Fitri Helmi Rahmi, Ranti Sania Ramadhan, Sahrul Ramadhani, Yerix Ramadisu Mafra, Ramadisu Ramdhaniyah, Yulia Rasimin Rasimin, Rasimin Ratih Kusuma Dewi Ratna Wulandari Rendy Ardiansyah Restiawati, Restiawati Retno Indrawati Roestamadji Retno Pudji Rahayu Reza Ardiansyah Rifdah Assyifa Rio Azhari, Fahmi Riskiya Dina Paramita Risma, Andi Rizqiullah, Nabila Rosita Rosita Rusfandi Rusfandi Rusman, Muhammad Sagaf, Umar Sahid Ridho Sahriani, Sahriani Saing, Ferdiansyah Salsabila, Ilmi Aurelin Septyawinanda, Ema Serly Pramudita Sihura, Sancka S.G Siregar, Ahmad Ansyari Siti Jubaidah, Siti Siti Munfiatik Siti Nuraeni, Siti Siti Nurhayati Siti Qomariyah Khairunisa, Siti Qomariyah sitompul, sanuryanti Subhan, Ega Siful Suci Nurangraini, Adelia Sudarso, Aden Prawiro Sugiarti, Cucu Sukma, Pasya Monica Sukrin, Sukrin Sunarto Sunarto Surya, Gilang Adhika Suryani Suryani Syahputra, Deni Tasanah Assakur, Yoga Hilmi Tinaria, Lisa Tomohiro Kotaki, Tomohiro Ulfa Ulfa Ulza, Emaridial Ulza umb, Ibrahim Unung Verawardina, Unung Usman, Fatoni Vindua, Raditia Wahyu Setiawan Wahyuddin Wahyuddin Waluyo, Sejati Wati, Rani Sri Wijaya, Anto Wijaya, Etistika Wiriadinata, Saddam Rizki Yanto, La Yuki Yulianingsih, Evi Zainuddin, Zainuddin Zakariyah, Imbrahim Zakia Putri, Indah Zulkifli Zulkifli