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All Journal Jurnal Plans : Penelitian Ilmu Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Sebelas Maret Business Review Management Studies and Entrepreneurship Journal (MSEJ) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Journal of Management and Bussines (JOMB) Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education
Teng Sauh Hwee
Universitas Prima Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

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DETERMINASI PENGHINDARAN PAJAK MELALUI DER, ROA, UKURAN PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN PADA SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2021 – 2023 Shintya Amelia; Sauh Hwee Teng; Yessy Natalie Diannesia Nainggolan Parhusip; Jhon Piter
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14684

Abstract

That research plan for (1) Test along with develop existing theories regarding tax avoidance. (2) Find out more specifically about the phenomenon of tax avoidance, including motives, strategies and impacts on various parties. (3) For the Company, the results research can help in making decisions regarding optimal tax strategies. The Strategy used in this investigation is a commensurate approach with sample and population study types. Data gathering techniques use library study and survey techniques. And the data processing technique second hand statistical calculations. The conclusions of this inquiry are (1) This implementation was carried out on 40 manufactur establishment on the Indonesian Stock Exchange (BEI) with data from 2021 continuously 2023 with affect of DER, ROA, large enterprise also corporation characteristics in contact with shirking. (2) Supporting factors and The inhibiting factor for tax avoidance is that the increasingly complex structure of business and international transactions makes tax avoidance practices more sophisticated and difficult to detect and tax avoidance is often incomplete or difficult to access because it is sensitive. (3) The impact of tax avoidance is reduced state revenue from the tax sector, state budget imbalance, and experiencing a decline in reputation and facing pressure from consumers, investors and the public.
Co-Authors Achmad Noerkhaerin Putra Ananta Cahyani Angel Novelly Angelica Tiffany Anggono Anggono Asen Susanto Ayu Lovio Nitta Purba Chelsia Alexandria Christina Christina Cindy Veronika Sihotang Clara Nova Cynthia Cynthia Cyntia Arianti Dandung Prasetya Devi Supantri Dwi Jaka Andarikha Elia Maretha Siagian Engela Fransisca Enggolit Ramayanti Evelyn Evelyn Ezra Yesica br Pardede Fahira Elsyamila Aisyah Fina Idria Hantono Hantono Hantono Hantono Hantono Hantono Helen Helen Hottua Samosir Jennica Jennica Jennifer Anggawinata Jhon Piter Jhon Piter Jocelyn Govia Kelly Kwanty Leo Mas Prayatna Lilie Lilie Mei Eviyanti Br Nababan Michael Michael Michael Tanoto Michelle Angela Mohd Nawi Purba Nicholas Nicholas Norma Uli Br. Sitohang Paramita Rosadi Sitohang Paskah Ria Sitorus Pengabdian Telaumbanua Peranika Hoddiana Sitanggang Putri Citra Feronika Ria Oktavia Damanik Roma Asi Sinaga Rosita Chanaka Seri M Silitonga Sherlyn Wijaya Shintya Amelia Sonya Olivia Isabella Stephani Stephani Sukiman Sukiman Suwarmansyah Suwarmansyah Tarwiyah Tarwiyah Triska Pramitha Vania Chessy Angela Sihotang Venita Ozty Susan Dayani Vera Vera Verlyn Howard Vivi Nara Purba Wenny Anggeresia Ginting WI LIAM Wilen Wilen William Tjong William William Winnie Tanaka Wynne Wynne Yessy Natalie Diannesia Nainggolan Parhusip Yosefenny Samosir Yosie Mei Four Tami Siagian