Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Media Ilmiah Akuntansi
Jemima Octaviani
Trisakti School of Management
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Tanggung Jawab Sosial dan Rasio Keuangan terhadap Tax Avoidance Jemima Octaviani; Yulius Kurnia Susanto; Iman Akhadi
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.366 KB) | DOI: 10.34208/mia.v10i2.26

Abstract

The purpose of this study is to provide empirical evidence about the factors that affect tax avoidance. These factors are: corporate social responsibility, leverage, independent commissioners, audit quality, profitability, and sales growth on tax avoidance. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange from 2018-2020. The sample used for this research consist of 73 listed manufacturing companies. This study uses purposive sampling method and the data obtained from these samples were analyzed using multiple regression analysis. The results of this research show that profitability have effect ontax avoidance. However, corporate social responsibility, leverage, independent commissioners, audit quality, and sales growth have no effect on tax avoidance.
Co-Authors AKHADI, IMAN Yulius Kurnia Susanto