Article Per Year (5 Year)
p-Index From 2021 - 2026
6.662
P-Index
This Author published in this journals
All Journal Rotasi Jurnal Pendidikan Sosiologi dan Humaniora Basastra: Jurnal Kajian Bahasa dan Sastra Indonesia Journal of Fisheries Resources Utilization Management and Technology Jurnal Inovasi Pendidikan Kimia Jurnal Spektra Jurnal CARE Journal of Biology Education Sistemasi: Jurnal Sistem Informasi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Agregat: Jurnal Ekonomi dan Bisnis LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Manuju : Malahayati Nursing Journal Business Management Analysis Journal (BMAJ) GERAM (GERAKAN AKTIF MENULIS) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Science Education and Application Journal Jurnal Eduscience (JES) Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) Jurnal Sasindo Unpam Jurnal Pena Indonesia Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Marine and Coastal Science Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Pena : Jurnal Ilmu Pengetahuan dan Teknologi Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Pengabdian UNDIKMA Jurnal Bastrindo: Kajian Pendidikan Bahasa dan Sastra Indonesia Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Humanism : Jurnal Pengabdian Masyarakat Educoretax Prosiding Seminar Nasional Sasindo Journal of Education Research Muria Jurnal Layanan Masyarakat Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Reformasi Hukum Trisakti QISTINA: Jurnal Multidisiplin Indonesia Dharma Pengabdian Perguruan Tinggi (DEPATI) Studi Ekonomi dan Kebijakan Publik Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management ATTAQWA: Jurnal Pendidikan Islam dan Anak Usia Dini Jurnal Pengabdian West Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Al Gizzai: Public Health Nutrition Journal Lingeduca: Journal of Language and Education Studies INTERNATIONAL JOURNAL OF LANGUAGE PEDAGOGY Triwikrama: Jurnal Ilmu Sosial Pubmedia Jurnal Pendidikan Bahasa Inggris GEMBIRA (Pengabdian Kepada Masyarakat) Kreativasi: Journal of Community Empowerment Jurnal Sastra Indonesia Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Dwi Septiani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 67 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Educoretax

 1 
The efect of independent commissioner, related party transactions, and firm leverage on tax avoidance Firdauzi, Nafisah Aulia; Septiani, Dwi
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1966

Abstract

This study investigates the effect of independent commissioners, related party transactions, and firm leverage on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Employing a quantitative approach, the study analyzes secondary data from financial statements and annual reports using panel data regression with a common effect model. Based on purposive sampling, 40 firm-year observations are examined. The results show that independent commissioners and related party transactions significantly affect tax avoidance, indicating that internal governance mechanisms and intercompany transactions play a crucial role in shaping corporate tax behavior. Conversely, firm leverage does not influence tax avoidance, suggesting that debt-based tax planning is less relevant in the property and real estate sector. These findings contribute to the tax avoidance literature by providing sector-specific evidence from an emerging market and challenging the dominance of capital structure explanations in corporate tax planning. This study underscores the importance of governance quality and transaction transparency in understanding tax avoidance practices in property and real estate firms.
Co-Authors . Asparian, . A.A., Varatisha A.I., Awla Abdullilah, Azis ACHMAD RIFAI Adi Martono Aditya, Mega Cantik Putri Anandita, Diyah Aprianto . Arina Manasikana Artiyasa, Marina Aryani Aulia Rahman Ayundasari, Anggita Bambang Heru Iswanto Bambang Yunianto Buchory Maulana, Achmad Caroline, Stefany Dedy Kurniawan Eka Rini, Willia Novita Endang Nurcahyani Era Nabilah Faik Kurohman Fathiaty Murtadho Ferdi Prima Nurhasan Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Firdauzi, Nafisah Aulia Fitri Sagantha Guilin, Xie Gulo, Margareta M. Halawa, Marta L. Hana Kartika Lana, Elisabet Hendrawan Hesti Diana Hestiawan, Viralin Imam Triarso Indri Nurwahidah Iwan Sugihartono Jatmiko Jatmiko Jayanti, Septina Dwi Jiao, Deng Jumsurizal Jumsurizal Juniadi Gulo Khasanah, Muthi'atul Khasbulloh, M. Wahab Koebanu, Sabri Kuspranoto, Abdul Haris Lathifa, Ardelia Khansa Luvina Ardelina M. Septianto Maharani Mutiara Rahmah Mahfut Maulinda, Rerin Meidearni, Nikita Mubarok, Alvin Muchtar Ali Setyo Yudono Mustika, Yulia Ning Setiati Ninuk Lustyantie Nursetyo, Arif Nuryadi, Cece Octavian Dwi Tanto Permadi, Dio Damas Pratiwi, Vanesa Diyan Putri Okta Sanggari Putri, Mutia Dwi R Rhoedy Setiawan Rafiq, Faris Muhammad Rahman Sidik, Pajar Nur Reza Akmal Risma Nurullita Rito Cipta sigitta Hariyono Rizki Noor Prasetyono Rozandi, Ardin Saiful Ridlo Sandi, Kurnia Saptorini - Saragih, Desi Karolina Sari, Ika Seraya , Nyimas Siti Haryani Siti Khurotul Aini Siti Maemunah Siti Yuniarsih Siti Zulaika Situmorang, Rosanti Putri Sri Lestari SUNARTO Sunarto Sunarto Sunarto Sunarto Suparmi Suparmi Suri Mahrani Suryadi T. Ersti Yulika Sari Tryana Ulia Fahmi Vina Rosalina Wahyudin Wahyudin Wahyuni Retno Wulandari Wantikari, Elyana Wening Sekar Kusuma Weny Rosilawati Widiawati, Lenny Woro Sumarni Yanuar Ramadhan Yasin, Fahri Hananto Yeni Septiani Yeni Widiyawati Yulianty Yulianty Yuni Dwi Cahya Zainal Rafli Zuriyati Zuriyati