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All Journal Jurnal Akuntansi dan Pajak KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Humanities and Social Studies Journal of Social Science JAKED Jurnal Abdimas Bina Bangsa The Community Engagement Journal Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis International Journal of Economics (IJEC) Journal of Social Science Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services
Hesty Theresia Salle
Universitas Cenderawasih
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024 Upessy, Veska Maria Christin; Pascalina, Pascalina V. S. Sesa; Salle, Hesty T.; Allolayuk, Theo; Antoh, Alfiana; Tandililing, Elia M.; Wonar, Klara
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3624

Abstract

This study aims to examine and analyze the influence of Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size on Tax Avoidance. The data used in this study are secondary, sourced from company fact sheets from the Indonesia Stock Exchange (IDX) and company financial reports. The population in this study uses companies included in the LQ45 index during the 2020-2024 period. The research sample used was obtained through purposive sampling. The data analysis technique used was panel data regression in EViews 12. The study's results indicate that Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size do not significantly affect Tax Avoidance.
Co-Authors Abimanyu, Anggito Ade Irma Srem Adolf Z. D. Siahay Afdal, Immanudin Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh, Alfiana Anthonius H. Citra Wijaya Aprianto Lalang Kuddy Arius Kambu Ayub Tanudy Bahri, Muh Bleskadit, Novalia Bleskadit, Novalia H. Bleskadit, Novalia Herlina Elia Madatu Tandililing Elsyan Rienette Marlissa Eva Stevanny Abuur Giovania, Gian Jemy Ricardo Parera Kambuaya, Balthazar Karoma, Yulianti Kodon, Klemens Kurniawan Patma Layuk, Paulus K Allo Lillyani Margaretha Orisu Maylen K.P. Kambuaya Maylen K.P. Kambuaya Meak, Karl Karolus Meinarni Asnawi, Meinarni Muh Bahri Munte, Perawati Muslimin, Ulfah Rizky Nababan, Dytha Meininta Otniel Safkaur Pangayow, Bill J.C Paru, Sara Marlyn Pascalina V. S Sesa Pascalina, Pascalina V. S. Sesa Paulus K. Allo Layuk Prasetyo Arjuna, Bucek Jalu Quinci Fransiska Kambuaya Rama Soyan Arung Lamba Randa Layuk, Selvi Yanti Risky Novan Ngutra Rumas Alma Yap Rumas Alma Yap Siahay, Adolf ZD Siane Forince Siwa Simbolon, Richard Calvin Siti Rofingatun Solossa, Boaz Syaikhul Falah Tamba, Delima Tandililing, Elia M. Taufik Maulid Theo Allo Layuk Tuhumena, Ruland Upessy, Veska Maria Christin Vince Tebay Wandimbo, Rosita Westim Ratang Wonar, Klara Yohanes Cores Seralurin Yohanis Rante Yuyunita