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All Journal Jurnal Akuntansi Multiparadigma EKONOMIS : Journal of Economics and Business BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Kalbiscientia Jurnal Sains dan Teknologi ABDIMAS Jurnal Pengabdian Kepada Masyarakat Kalbisocio: Jurnal Bisnis dan Komunikasi Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi International Journal of Educational Technology and Artificial Intelligence Gotong Royong : Jurnal Pengabdian, Pemberdayaan Dan Penyuluhan Kepada Masyarakat (J-P3KM) Jurnal Bisnis dan Ekonomi Proceeding of International Conference on Entrepreneurship (IConEnt) KALBISIANA Jurnal Sains, Bisnis dan Teknologi Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Florencia Irena Lawita
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Profitabilitas, Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2015-2019 Manalu, Sintya Erika Reza; Lawita, Florencia Irena
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 2 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v11i2.1877

Abstract

This study aims to determine the effect of profitability, liquidity, leverage and capital intensity on tax agressiveness in mining compannies listed on the IDX for the 2015-2019 period. This study uses quantitative research methods using secondary data. The population in this study uses mining companies listed on the IDX. The sample in this study totaled 20 companies with the 2015-2019 period. Data analysis in this study used multiple regression analysis. The results showed that profitability has a negative effect on tax aggressiveness, liquidity has a negative effect on tax agressivenness, leverage has a negative effect on tax agressivenness, capital intensity has no effect on tax agrressiveness,
Pengaruh Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Perbankan Periode 2018-2020 Adiwiratna, Paras Surya; Lawita, Florencia Irena
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 1 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i1.3525

Abstract

This study is aimed at knowing the influence of corporate governance on tax avoidance assessed with an effective tax rate (ETR). The size of the board of commissioners, audit committee, managerial ownership and institutional ownership are used as elements in corporate governance to be tested in research. The sample was determined by purposive sampling which found 32 banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The study used secondary data as database. The research analysis method used is a multiple regression analysis method and is processed using SPSS 25. The results showed that the size of the board of commissioner had a negative effect on tax avoidance. Instituional ownership had a positive effect on tax avoidance. The audit committee and managerial ownership cannot influence tax avoidance
Co-Authors Adelia, Yohana Adeline Milagros Adiwiratna, Paras Surya Adrian, Michael Agatha Violin Angeliny , Angeliny Anjani, Isha Devi Annisa Dwiyanti, Annisa Ario Wicaksono, Dading Damas Budi Kurniawan Budi Kurniawan Budi Kurniawan Christian, Matthew Claudia Triana Damas, Dading Donant Alananto Iskandar Donant Alananto Iskandar, Donant Alananto Euro Priasaddha Dhammika Lie Gerard Hoffen Hadiwidjaja Gouwtama, Chanza Mudita Heiko Sastra Ika Sari, Hotma Glorya Intan Permatasari Josh Rade Manalu, Sintya Erika Reza Maria Stephanie Imanuel Marko Sebira Hermawan Maulana Malik Muhammad Muhammad, Maulana Malik Nadia Marcy Victoria Natasha Richelle Valencia Ibrahim Nicholas Nathan Santoso Orlanda, Rosalyn Paras Surya Adiwiratna Putri Kezia Angelina Putri, Vallerie Redyna Rahardja, Liana Regina Amanda Putri Ricard Hermawan Ricard Hermawan Santoso, Yosef Budi Sastra, Heiko Stella Oktaviani Utomo, Prio Valenta Laurentya Wicaksono, Dading Damas Ario Yanto, Teguh