Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Organizational Behavior and Policy
Amalia Indah Pratama Mallisa
Petra Christian University
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Impact of Financial Performance, and Institutional Ownership on Tax Avoidance in the Banking Sector Listed on the Indonesia Stock Exchange Adhityawati Kusumawardhani; Amalia Indah Pratama Mallisa
International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.2.2.107-116

Abstract

This study aims to determine the effect of financial performance and institutional ownership on tax avoidance in the banking industry listed on the Indonesia Stock Exchange during the 2017-2021 period. In addition, to find out whether these factors influence tax avoidance efforts made by the banking industry. This study uses quantitative research methodology, using secondary data sources derived from the annual financial statements of the Indonesia Stock Exchange and Refinitiv. This study uses the purposive sampling method to select 25 banking sector companies from 125. The results showed that tax avoidance efforts were influenced by return on assets and leverage. Company size and institutional ownership do not affect tax avoidance efforts. The limitation of this study is that the insti­tutional ownership variable is quite challenging to obtain because it is limited to the company’s annual report, so it is hoped that further research can expand the scope of the study used.
Co-Authors Adhityawati Kusumawardhani