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The Determinants of Tax Avoidance in Indonesian Banking Companies Puspita, Priska Ane; Nurlaela, Siti; Dewi, Riana Rachmawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.2387

Abstract

This study intends to investigate the incentives of banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 involved in tax avoidance. The possible predictive factors examined in this study include firm size, leverage, independent commissioners, and profitability. This study relies on a quantitative approach using secondary data obtained from the company’s financial statements, which are available on the website of IDX or the company’s website. The sample was chosen using a purposive sampling technique, resulting in 30 companies (89 observations). Data analysis was conducted using multiple linear regression with the assistance of SPSS. Based on the hypothesis testing result, this study unveils that firm size and independent commissioners have a negative effect on tax avoidance, while profitability has a positive effect on tax avoidance. Meanwhile, leverage does not affect tax avoidance in Indonesian banking companies. The result of this study implies that larger companies or higher independent commissioners tend to comply more with tax regulations, thus avoiding tax avoidance practices. On the other hand, more profitable companies tend to engage in tax avoidance practices to minimize their tax payment
The Effect of Liquidity, Leverage, and Company Size on the Financial Performance of Healthcare Companies in 2020-2024 Oktavia, Megna; Nurlaela, Siti; Chomsatu, Yuli
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 16 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v16i1.1901

Abstract

This study aimed to investigate the impact of liquidity, leverage, and firm size on financial performance. The data source was secondary data obtained from the financial reports of health companies listed on the Indonesian Stock Exchange (IDX) for the period 2020-2024. The research population comprised healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study employed purposive sampling, comprising a sample of 14 companies. Linear regression analysis was conducted using SPSS version 25 for data analysis techniques. The findings indicated that liquidity significantly influenced corporate financial performance, whereas leverage had no effect. Moreover, corporate size influenced financial performance.
Co-Authors Ade Suryanda Adhriana, Adhriana Adisti, Lintang Shafa Aissyiah, Putri Mafazh Akmal, Maizatul Alfatah, Zafar Shidiq Amperawati, Endang Dwi Ananti Yekti ANDAYANI, NANIK Anik Yuliani Anita Wijayanti Anitasari, Ratna Arief Darmawan, Figo Arum Ardianingsih Astriani, Devi Aulya, Nailul Rahmi Avrinia Wulansari, Tutik Bahasa Indonesia, Bahasa Indonesia Bambang Pujiasmanto Budi Purwo Widiarso BUDITIAWAN, KRISTIAN Candra Dewi Celviana Winidyaningrum, Celviana Chandra Novtiar Choirul Anwar Pratama, Nova DAMAYANTI, DIAN Damayanti, Era Rizqi Daniar Setyo Rini Darmawan, Figo Arief Dewi, Kadek Vicky Cintya Dewi, Riana R Dewi, Riana Rachmawati Dian Nurhayati, Dian Djuminah Djuminah, Djuminah Dwi, Endah Dyaksa, Gde Abhichanika Pranata Edi Kurniadi Edy Supriyono Eko Binti Lestari, Eko Binti Eko Budi Santoso Endang Masitoh, Endang Eny Kustiyah, Eny Erena, Nuraini Zalfa Putri Euriga, Epsi Fadhil Ahla Firdaus Fadiyah, Dea Putri Fajri, Rosa Nikmatul Febtia Devi Ananti Fitria, Ina Fitria, Nury Ainun Galvin, Gretiesia Goestjahjanti, Francisca Sestri Hakim, Fahril Haq, Sandika Cahya Harry Dwi Putra, Harry Dwi Hartoko, Sri Helmi Muzaki Hendra Titisari, Kartika Hendra Ts, Kartika Hidayat , Rohmat Hoerniasih, Nia Ika Baskara Indah, Yuliana Irfansyah, Ilham Isna Tustiyani JANAH, NURUL Jean Ivanka, Febrinka Joseph, Corina Ak Juliani, Indah Junaidi, Amir Kartika Hendra Titisari Khairudin Khairudin Kurniawan, Agil Achmad Luthfiyani, Camelia Machlusil Husna, Machlusil Mahameru Rosy Rochmatullah Maharani, Eynne Zeynnora Maharani, Kandi Mardaningsih, Dewi Marinda, Vira Masrurroch, Lustina Rima Mastur Mastur Maulan, Erika Maya Oktavia, Maya Mayasari, Silvi Melani, Avenia Millah, Saepul Muqorobin, Muqorobin Murnisari, Yunita Natasya Rahman Navitas, Prananda Ningsih, Dewi Ayu Nur Rois, Dimas Ilham Nurhaliza Nurul Badriyah Oktavia, Amelia Ivon Oktavia, Megna Padmawati, Tri Panicara, Salsadila Pinta, Sarah Rum Handayani Pradesti, Rahmadiva Pradinata, Aviad Rezqiano Pramesti, Galuh Ajeng Prananto, Adi Prasetyo, Fadil Handika Pratiwi, Anisa Wantifa Pujiasmoro, Bambang Purnomo, Rochmat Aldy Purwanti, Reni Puspita, Priska Ane Puspitojati, Endah Putra, Afri Chandra Putri, Dyah Pramesti Irine Putri, Tiska Sahila Widodo R. Hermawan Rachmawati Dewi, Riana Rahayu, Septiana Rahmah, Mursidah Rahman, Natasya Rahmatia, Utami Rahmawati, Rahmawati Ramdhania, Desti Ratna Wijayanti Daniar Paramita Raya, Alia Bihrajihant Rijal , Muvid Rikah, Rikah Rina Anindita Risdhana, Sillvy Ristiani, Aulia Vivi Rita Noviani, Rita Rochmatullah ., Rochmatullah Rohim, Cahya Nur Rohman, Ahmad Abdur Rosalina, Sisca Diani Rr. Siti Astuti, Rr. Siti Rudianto Rudianto Rudianto, M Rudianto, M. Rukmini Rukmini Rusdi Rusdi Salaste, Ibel Samsi Samsi Saputra, Rendi Ramadani Saputro, Reppy Agung Sarah Rum Handayani Sari, Sindi Ayu Permata Sartika, Aprilia Helmi Sernovita, Lasmaria Setiawan, Efril Pratama Setiawan, Usep Shahdevi Nandar Kurniawan, Shahdevi Nandar Sianturi, Renta Siddi, Purnama Siti Arifah Soenarto Soenarto Sri Mulyani Sri Murni Suhendro Suhendro Suhendro Sujono Sujono Sujono, Sujono Sukadi Sukadi Sumedi, Mokhamad Suminar, Uum Suprihati - Suyatno Suyatno Syahadah, Muhammad Ali Syarif, Adnan Tri Lestari Ubaidillah Ubaidillah Ulvatus Putri Alifviani, Norma Valorie Yang Cen, Ronald Veithzal Rivai Zainal Vely Kukinul Siswanto Veni, Silvia Wahyu Widarjo, Wahyu Wati, Ema Sujar Wijaya, Intan Putri Wirrdiana Yuniasih, Annisa WULANDARI, APRILIA Yuli Chomsatu Yulianti Yulianti Yuniasih, Annisa Wirrdiana Yuwita Ariessa Pravasanti, Yuwita Ariessa Zega Budiarti, Zega