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All Journal EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science
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Sekolah Pascasarjana Institut STIAMI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Leverage, Kepemilikan Keluarga, Kualitas Audit Terhadap Tax Avoidance Dewi Shintawati Kusnadi; Pandoyo
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 2 No. 2 (2022): Februari 2022
Publisher : CV ODIS

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Abstract

This study aims to obtain empirical evidence regarding the effect of leverage, family ownership, audit quality on tax avoidance. The population in this study are all real estate sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample determination uses a purposive sampling technique. The analytical technique used is Multiple Linear Regression. The test results show empirical evidence that 1) leverage has a negative and significant effect of 23.9 percent on tax avoidance, 2) family ownership has a positive and significant effect of 25.9 percent on tax avoidance, 3) audit quality has a negative and significant effect of 39.5 percent on tax avoidance, and 4) leverage, family ownership, and audit quality simultaneously have an effect of 40.9 percent on tax avoidance
The Effect of Liquidity, Leverage, Profitability, and Company Size on Corporate Taxes: Especially in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange 2018-2020 Agus Romdoni; Pandoyo
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 1 (2022): January 2022
Publisher : CV ODIS

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Abstract

This study aims to provide evidence regarding the effect of liquidity, leverage, profitability, and firm size on the company's ability to pay taxes. The sampling method used in this study was purposive sampling, while the statistical methods used in this study were simple regression and multiple regression. The number of samples taken are 10 coal sub-sector mining companies listed on the IDX from 2018-2020. The data is processed using SPSS 22. The results showed that the coefficients of liquidity (CR) and profitability (ROE) were 0.142 and 0.380. This means that liquidity and profitability have a positive and insignificant effect on income tax. Leverage (DER) and firm size, which have a positive and significant effect on income tax, the coefficient values are 0.616 and 71.28
Co-Authors Agus Romdoni Dewi Shintawati Kusnadi