Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Octivia Rian Fatmawati
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH KARAKTERISTIK PERUSAHAAN DAN BEBAN IKLAN TERHADAP TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Octivia Rian Fatmawati; Akhmad Solikin
SUBSTANSI Vol 1 No 1 (2017)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.317 KB) | DOI: 10.35837/subs.v1i1.212

Abstract

This study aims at analyzing the influence of company characteristics and advertising expenses on the tax avoidance. Object of the study are manufacturing companies listed on the Indonesia Stock Exchange in the period of 2010-2014. Determination of the sample is done by using purposive sampling method by taking into account some characteristics of the companies and their annual reports. By applying panel data regression, it turns out that advertising expense is significant predictor of tax avoidance which is proxied by effective tax rate. Regarding companies’ characteristics, liquidity, size, and profit quality influence tax avoidance. Tax administration could use the results from this study to further identify manufacturing companies prone to tax avoidance.
Co-Authors Akhmad Solikin