Article Per Year (5 Year)
p-Index From 2020 - 2025
1.879
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Dedikasi Journal of Accounting and Investment Performance : Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Journal of Multiperspectives on Accounting Literature Kajian Akuntansi Jurnal Bisnis Jurnal Akuntansi
Dhaniel Syam
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi Indonesia

 1 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA.: PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. sherly sherly; Dhaniel Syam; Setu Setyawan
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract The purpose of this research is to prove empirically the impact of company size decision, profitability, and fixed asset intensity toward tax avoidance. The population that used in this research is manufacture factories that listed in BEI in year of 2015-2017. The sample obtained with purposive sampling method. There are 216 samples of companies that match the sample selection criteria. The analytical method used in this study is multiple linear analysis with the using of SPSS 23 application. According to the outcome of the analysis, the company size and profitability affect tax avoidance, and the intensity of fixed asset has no effect on tax avoidance. Key words: company size, profitability, intensity of fixed asset, tax avoidanc
Co-Authors Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Ahsanul In'am Attika Dewi Shaqinnah Karsono Aviani Widyastuti Dewi Anggun Pangestu Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Faturohman . Faturohman ., Faturohman H.M Agus Krisno H.M Agus Krisno, H.M Agus Harisnawati, Riska Hasanah, Ni'matul Ihyaul Ulum Ike Arisanti In'am, Ahsanul Jabal Tarik Jabal Tarik, Jabal Karsono, Attika Dewi Shaqinnah Masiyah Kholmi Mohammad Naufal Mu'amar Mu'amar Mu'amar, Mu'amar Ni'matul Hasanah Novitasari Agus Saputri Puspitasari, Fransiska Dwi Ratna Raudhah Trisna Wardhani Riska Harisnawati Rizki Febriani Setu Setyawan sherly sherly Siska Aprilia Siti Zubaidah Siti Zubaidah Sri Wahjuni Latifah Sutawi Sutawi Tia Melya Sari, Tia Melya Tri Wahyu Oktavendi udin , Bahrul Ulum