Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
MELVIN ALIFIANZA MARTIN
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK MELVIN ALIFIANZA MARTIN; EDDY JONI
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.655 KB)

Abstract

This research aims to obtain empirical evidence on the factors that influence tax avoidance. The factors tested consisting of financial distress, institutional ownership, independent commissioner, audit committee, profitability, and firm size. The company used in this research are manufacturing companies that listed on the Indonesia Stock Exchange (IDX) from 2017-2019 consistently. The number of research samples are 209 research data that obtained with purposive sampling method. This research uses a multiple regression analysis for hypothesis testing.This research results an empirical evidence. The evidence shows that financial distress, institutional ownership, independent commissioner, audit committee, profitability, and firm size have no effect on tax avoidance
Co-Authors EDDY JONI