Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomis
Irwan Syahputra Tamba
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH KARAKTERISTIK PERUSAHAAN TERHA- DAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEK- TOR PERTANIAN SUB SEKTOR PERKEBUNAN BEI PADA TAHUN 2018-2020 Irwan Syahputra Tamba; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (930.799 KB) | DOI: 10.58303/jeko.v15i1b.2814

Abstract

This research aims to analyze the effect of company characteristic on tax avoidance on BEI plantation sub sector companies in 2018-2020. The population of this research was 19 companies listed on the Indonesia Stock Exchange during 2018-2020 observation period. The sampling method used was purposive sampling, so that 13 sample companies were obtained for 3 years of observation (2018-2020) with 39 data of analysis. The research data was obtained from annual reports from sample companies which were downloaded from the BEI website. The result of this research indicate that return on assets (ROA) has a significant effect on tax avoidance and company size has an effect on tax avoidance.
Co-Authors Paul E. Sudjiman, Paul E.