Article Per Year (5 Year)
p-Index From 2021 - 2026
6.988
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Dasar Jurnal Ilmu keperawatan BERKALA SAINSTEK Biogenesis: Jurnal Ilmiah Biologi Among Makarti JINOP (Jurnal Inovasi Pembelajaran) Jurnal Pendidikan Biologi Indonesia An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kesehatan BIOSFER : Jurnal Biologi dan Pendidikan Biologi JURNAL ILKES (Jurnal Ilmu Kesehatan) Maker: Jurnal Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL PENELITIAN PERAWAT PROFESIONAL Jurnal Ilmiah Akuntansi Kesatuan Jurnal Manajemen Bisnis dan Keuangan Journal of Natural Sciences JURNAL ILMIAH GLOBAL EDUCATION Jurnal Administrasi Bisnis (J-Adbis) Jurnal PKM Manajemen Bisnis Indonesian Financial Review AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu Jurnal Riset Manajemen dan Ekonomi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal REKOMEN (Riset Ekonomi Manajemen) Journal of Advanced Health Informatics Research Lontar Physics Today Journal of Education Religion Humanities and Multidiciplinary Indonesian Economic Review ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Global Leadership Organizational Research in Management Edubiotik : Jurnal Pendidikan, Biologi dan Terapan
Purwatiningsih Purwatiningsih
MAN 2 Madiun
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

Published : 60 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Indonesian Financial Review

 1 
Corporate Governance, Capital Intensity, And Tax Avoidance: Evidence From Food And Beverage Firms On The IDX (2019–2023) Aziz, Badrun; Purwatiningsih, Purwatiningsih
Indonesian Financial Review Vol. 5 No. 1 (2025)
Publisher : Yayasan Pendidikan Penelitian Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i1.92

Abstract

This study investigates the influence of corporate governance mechanisms and capital intensity on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Corporate governance is represented by managerial ownership, institutional ownership, and independent commissioners, while capital intensity reflects investment in fixed assets. Using purposive sampling, 10 firms were selected, producing 35 panel data observations analyzed with the Fixed Effect Model (FEM). The results reveal that, partially, managerial ownership, institutional ownership, independent commissioners, and capital intensity have no significant effect on tax avoidance, but simultaneously these variables significantly influence tax avoidance, indicating that governance mechanisms and structural characteristics are more effective when considered collectively rather than individually. These findings are consistent with agency theory, which emphasizes the role of governance structures in reducing agency problems, and also support prior empirical studies in emerging markets. The study contributes by providing sector-specific evidence from the Indonesian food and beverage industry and offers practical insights for managers, investors, and regulators to strengthen governance frameworks, limit opportunistic tax practices, and ensure sustainable corporate compliance.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Husen Afandi Afandi Ahmadi, Wahyu Alan Budi Kusuma Aljundi, Muhammad Akras Alya, Fathia Anisa Apriliyani, Ita Aprillia, Frida Apriyanto, Muhammad Sesar Astuti, Widiyanti Rahayu Budi Ayu, Ayu Silvania Pandiangan Aziz, Badrun Cendana, Imelda Darma Wijaya Dewanthi, Bernadetha Yessica Dewi, Rustina Dewi, Yuliani Dhuha Safria Dwi Novitasari Dyatmiko, Ruruh Erlina Eka Sulistyowati Eva Tyas Utami Fadillah, Anissa Febrian, Aldira Zahra Finatariani, Endah Firdaus, Eza Kemal Frida Aprillia Haerunnisa, Dyah Nuriska HARI PURNOMO Hasibuan, Reza Rahmadi Haura Salsabila Heru Prasetio Husnul Hotimah, Husnul Ibrahim Rahmat intan permata sari Iwan Iwan Jekti Prihatin Kahar Muzakhar Kartika Senjarini Karuniawati, Yuli Khafiyya, Nida An Kusuma, Alan Budi Lay, Jenny Altany Lestari Lelono, Asmoro Monalisa, Dwi Nanda Nihayah, Husnatun Nofryanti, Nofryanti Nurlatifah Nurlatifah, Nurlatifah Palupi, Titi Kurnia Panular, R Dwi Bondan Parera, Regita Puspitasari, Reni Ratih Setyo Rini Ristamada, Agea Ristiva Rohmah, Hidayatur Roimil Latifa Rosini, Iin Rosyanda Fisel Kosaya Rr. Eko Susetyarini Safitri, Yulia Sari, Islamiati Wulan Sari, Silvia Saukah, Hulfi Azmy Septiowati, Rini Sianturi, Lasmaria Trianti Silfia Fitri Anggraeni Sopyan Sopyan Sudarmadji Sudarmadji Suparno Suparno Sururin, Fahma Wardah Susantin Fajariyah TATI NURHAYATI Wenny Artanty Nisman, Wenny Artanty Wijayanti, Indri Wijayanto, Tulus Winarsa, Rudju Yulia Nur Hasanah Zenitha, Muktar Zidane, Bagus Muhammad