Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Mayasari Mayasari
IBI-K57
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Corporate Governance, Profitabilitas, Ukuran Perusahaan, Leverage, Dan Kualitas Audit Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Pada Tahun 2014 Mayasari Mayasari; Hamnah Al-Musfiroh
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 1 No 2 (2020): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.061 KB) | DOI: 10.55122/jabisi.v1i2.185

Abstract

The goal of this study is to determine the effect of institutional ownership, profitability, firm size, leverage and audit quality towards the tax evasion. In order to find out the influence between two or more variables, the study uses the descriptive and the causal associative approaches. The sixty six manufacturing companies (basic industry and chemical sector) registered in the 2014 Indonesian Stock Exchange (BEI) become the population in this study, and the purposive sampling is conducted to take the 39 samples of the study. The result shows two things. The first outcome demonstrates that the institutional ownership, profitability, leverage, and audit quality do not possess significant influence towards the tax evasion whilst the second one shows that the firm size has the significant influence towards the tax evasion.
Co-Authors Hamnah Al-Musfiroh