Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Hita Akuntansi dan Keuangan
Ni Ketut Santya Dewi
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Ni Ketut Santya Dewi; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.777

Abstract

Thisi study aims to obtain empirical evidence of thei effect of profitability and leveragei on taxi avoidancei with thei corporatei sociali responsibilityi disclosure as moderating variabeli. Thisi study focuses on consumer goods companies listed on thei Indonesia Stock Exchange, there companies produce consumer goods that are routinely needed by thei community. thei sample are 17 companies with purposive sampling technique, analysis technique used is Moderated Regression Analysis (MRA). thei results of thisi study indicate that profitability has a positive effect of taxi avoidancei. Thisi means that thei higher thei profitability, thei higher thei taxi avoidancei of thei company. Leveragei has a negative effect on taxi avoidancei. Thisi means that thei higher thei interest expense thei company has, thei lower thei taxi avoidancei rate. Corporatei sociali responsibilityi disclosure cannot moderate thei effect of profitability and leveragei on taxi avoidancei.
Co-Authors Ni Wayan Alit Erlinawati