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All Journal Jurnal Pendidikan Matematika dan IPA Jurnal Ekonomi : Journal of Economic Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Transparansi Jurnal Ilmiah Ilmu Administrasi JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal EMA (Ekonomi Manajemen Akuntansi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Aktiva : Riset Akutansi dan Keuangan JURNAL ILMIAH GLOBAL EDUCATION Trilogi Accounting & Business Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Ilmiah Research Student El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Eny Purwaningsih, Eny
Fakultas Ekonomi Dan Bisnis, Universitas Esa Unggul, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : JURNAL ILMIAH GLOBAL EDUCATION

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Analysis of Factors That Influence Tax Avoidance in the Food and Beverage Industry Indrati, Menik; Agustiningsih, Wulandari; Purwaningsih, Eny; Baskara, Ika
Jurnal Ilmiah Global Education Vol. 5 No. 1 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 1, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i1.2392

Abstract

This study aims to investigate the influence of internal factors on tax avoidance in the food and beverage industry in Indonesia. Variables such as the presence of a Board of Directors, Female Directors, company profitability, laverage and company size are analyzed for the company's tendency to avoid taxes. Data collection was carried out from the financial reports of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2019-2022 period. Multiple linear regression analysis is used to test the relationship between the independent variable and the dependent variable. The results show that the Board of Directors, profitability, and company size significantly influence tax avoidance in the food and beverage industry. The implications of these findings guide practitioners in designing effective tax strategies to optimize company performance.
Co-Authors Afrianti, Dewi Agustiningsih, Wulandari Aisah, Putri Ariesta, Priscilla Gareen Carlin, Elisya Erlina Erlina ERNAWATI, DESI Ernawati, Yenny Faaroek, Safiani Fatiyah, Riska Nurul Hanipah, Siti Nur Ika Baskara Jessyca Mauren Komariah, Dewi Mardiana, Anis Menik Indrati Murti, Anissa Ulfianti Nikolas, Samuel Ninik Mulyani Paraswati, Anggita Widia Prasetyo, Wisnu Budi Ruqiah Ganda Putri Panjaitan Safitri, Indah Salsabila, Alika Farikha Santoso, Ferren Sartika, Mia Dwi Siddki , Maulana Ajwa Simangunsong, Febriyanti Sindy Gabriella Situngkir Suminar, DD Puspa Telaumbanua, Stefano Willy Kristian Zelina, Riza