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All Journal Media Riset Akuntansi Auditing & Informasi
Yoana Aulia Putri
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

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TAX AVOIDANCE PRACTICES ON THE INDONESIAN STOCK EXCHANGE Emma Saur Nauli Sipayung; Yoana Aulia Putri; Deliza Henny; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.17274

Abstract

This research provides an overview of tax avoidance practices in public companies on the Indonesia Stock Exchange. The factors studied included CSR disclosure quality, management compensation, capital intensity and financial distress. A total of 198 firm years from the 2018 to 2020 financial statements. The results show that CSR disclosure quality, management compensation, capital intensity, and company size (control variable) have a positive effect on tax avoidance. However, financial distress has no effect on tax avoidance
TAX AVOIDANCE PRACTICES ON THE INDONESIAN STOCK EXCHANGE Emma Saur Nauli Sipayung; Yoana Aulia Putri; Deliza Henny; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.17274

Abstract

This research provides an overview of tax avoidance practices in public companies on the Indonesia Stock Exchange. The factors studied included CSR disclosure quality, management compensation, capital intensity and financial distress. A total of 198 firm years from the 2018 to 2020 financial statements. The results show that CSR disclosure quality, management compensation, capital intensity, and company size (control variable) have a positive effect on tax avoidance. However, financial distress has no effect on tax avoidance
Co-Authors Deliza Henny Emma Saur Nauli Sipayung Harti Budi Yanti