Article Per Year (5 Year)
p-Index From 2021 - 2026
2.727
P-Index
This Author published in this journals
All Journal Jurnal Administrasi Bisnis JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Applied Economics PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society JPBM (Jurnal Pendidikan Bisnis dan Manajemen) E-Dimas: Jurnal Pengabdian kepada Masyarakat Bisma: Jurnal Bisnis dan Manajemen JURNAL LENTERA BISNIS Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat DEDIKASI PKM BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi juremi: jurnal riset ekonomi Jurnal Manajemen dan Profesional BISMA (Bisnis dan Manajemen) LEBAH Abdimas Indonesian Journal
Saparila Worokinasih
Universitas Brawijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL LENTERA BISNIS

 1 
PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN PERUSAHAAN, KOMPENSASI KERUGIAN FISKAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Worokinasih, Saparila; Aulya Dhinda Putri, Ridha
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2276

Abstract

This study aims to analyze the effect of company characteristics, company size, fiscal loss compensation, and good corporate governance on tax avoidance. In this study, company characteristics are proxied by leverage and good corporate governance is proxied by audit committee and audit quality. The leverage is measured using the debt to total assets (DAR) ratio, profitability is measured using the return on assets (ROA) ratio, company size is measured based on total assets, fiscal loss compensation as a form of tax incentive measured using dummy variables, the audit committee is calculated by the number of audit committees in the company, and audit quality is measured based on the big four kap using dummy variables, and tax avoidance is calculated using Cash ETR. This research uses a quantitative approach with explanatory research. The sample was in 20 energy sector companies for the period 2018-2021. This study uses panel data regression analysis. Based on the results using the chow test and the hausman test, the regression model used is the fixed effect model. The regression results show that leverage, company size, and audit quality affect tax avoidance, while profitability, fiscal loss compensation, and audit committee have no effect on tax avoidance.
Co-Authors -, Kusdi Achmad, Riza Putra Achmadinata, Raihan R. D. Adeirla Putri Saraswati Oktaviana Adhela Ghina Rachmatika Akbar, Fachrizal Yusha Alfiani, Firda Ali, Shofan H. Anam, Afrizal K. Ardelia Rezeki Harsono Ari Darmawan Arik Prasetya, Arik Asmoro, Priandhita Sukowidyanti Augustin, Jeneva Aulia, Hidayatulah Fikri Indra Aulya Dhinda Putri, Ridha Awilia, Zefanya Cacik Rut Damayanti Chien, Jenny Moh Sui Damayanti, Cacik Rut Dani Amrullah Dania Nabila Clarasati Diah Tri Handayani Putri Dian Eka Ratnawati Dicky Bery Diwa Ayu Permata Sari Edlyn Khurotul Aini Fadhila, Nia A. Fahrudi, Agung N.L.I Fahrudi, Agung Nugroho Luthfi Imam Ferina Nurlaily Ferina Nurlaily Firasari Nukmaningtyas Fuaida, Roudhotul Ghaissani, Jasmine Hanifa Maulani Ramadhan Hapsari, Addelia P. Hartono, Shafira Indie Diva Hasibuan, Herida Hafni Hermawan, La Ode Andi Herni Ruliatul Kasanah Hikmah, Mukhibatul Indah Ayu Felany Karimah, Awalinda Kartika, Annisa Wuri Kasanah, Roisatun Khofifatunnabilah, Khofifatunnabilah Kusdi Raharjo Latifah Hanum Margaretha, Eirine D. A. Maulana, Restu Hilal Meda Muhammad Subekti Mirzavira Elvisa Anggi Firdaus Muhammad Saifi Muhana, Naufal A. Mumtaz, Muhammad Yasir Mustafa, Muthyah Ainunsary Nila Firdausi Nuzula Normawati, Rani Arifah Nur Imamah Nur Imamah Nuralam, Inggang Perwangsa Onni Meirezaldi Panjaitan, Natanael Prandita Sabda Kristarti Prasetiya, Aurellia Priandhita Sukowidyanti Asmoro Primawardani, Angelina Palloan Puji Handayani Putri, Hajeng P. A. Rahma Sugiharto Putra Raisha, Serefika Ramadhani, Darma Aji Rizki Prafitri Rizky Anisatus Sholikhah Sandi, Kemal Saputra, Rafi Bintang Sazkiya, Lubna D. Septa Lukman Andes Setyowati, Andri Sirivanh, Thongvanh Sri Mangesti Rahayu Suroto Suroto tri wahyuni Trisnawati, Avikamalia Utomo, Yoga Cahyo Vitra Islami Ananda Widyasa Wahyono, Agatha Christy Wicaksono, Moch.Fikriansyah Yan Rathih Kumala Sari Dewi Yudi, Alqudri Ramadani Zulqarnaen, Qoyyima