Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal JSM (Jurnal SIFO Mikroskil) Intra JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) PROSIDING SEMINAR NASIONAL CENDEKIAWAN JOURNAL OF INFORMATICS AND TELECOMMUNICATION ENGINEERING JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI SEIKO : Journal of Management & Business YUME : Journal of Management Jurnal Manajemen Bisnis dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Paradigma Akuntansi Jurnal Kedokteran Meditek Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan
William William
Unknown Affiliation
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of the Influence of Institutional Ownership, Profitability, Company Size, and Leverage on Tax Avoidance in Registered Consumption Goods Industry on IDX 2019-2021 Siti Dini; William William; Wenny Anggeresia Ginting
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i2.7563

Abstract

The aim of this research is to analyze and test the partial or simultaneous effects of institutional ownership, profitability, company size, and leverage on tax avoidance in the consumer goods industry listed on the IDX in 2019–2021. The study population consisted of 78 consumer goods companies listed on the Indonesia Stock Exchange (IDX), and the study sample consisted of 31 companies using a purposive sampling strategy. The methodology used in this research is a quantitative approach. Analysis using multiple linear regressions is the statistical technique used. The results of the partial t test for tax avoidance show that institutional ownership has an effect. While profitability, firm size, and leverage have no effect. Simultaneous F test for tax avoidance shows that institutional ownership, profitability, firm size, and leverage have no effect. The coefficient of determination of the study is 5.8%, while the remaining 94.2% can use other variables such as sales growth and audit committees which are not used in this study. The conclusion of this study for tax avoidance is tested partially, only institutional ownership has an effect.
Co-Authors Agus Winarno Albertus Juvensius Pontus Andri Prima Andro Sesario Andy Prima Benedicte L. Fadjar Chairisni Lubis Daniel Udjulawa FADHILLAH AZMI Felix Tham Flora Rumiati Grace Mulyono Hanes Hanes Hendang Tanusdjaja Hilman Hadiansyah Ida Hafiz Joosten Joosten June Alvina Kevin Kristanto Salim Khesi Khesi Linez Marze Sapulette Maryati Maryati Mohamad Naim Bin Hasan Oryza G. Prabu Poppy Firtatwentyna Nilasari Rana K. Fiola Regiza Giovanno Sakdillah Sakdillah Selina. Ng Shalaho Dina Devy Siti Dini Suyono Saputra Syela C Akasian Tommy Tiara Hartanto Trijana Kartoatmodjo Wenny Anggeresia Ginting Yandi Suprapto