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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) International Journal of Economics, Business and Innovation Research
Wahyu Wismawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

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Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
TAX AVOIDANCE: BERKAIT DENGAN DERIVATIF KEUANGAN SERTA FIXED ASSET INTENSITY Airlin Permata Sari; Andrik Gastri Widjatmiko; Yety Anggraini; Wahyu Wismawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17976

Abstract

This research begins with the concern that the realization of total tax revenue does not meet expectations. This study examines 37 banking companies, comprising a total of 292 firm-year samples, using panel data regression analysis methods. Based on the findings, it can be concluded that the financial derivative variable has a positive influence on tax avoidance. Additionally, the fixed asset intensity variable also has a negative impact on tax avoidance. Ultimately, this research is expected to provide contributions to companies, future researchers, and stakeholders regarding tax avoidance.
Co-Authors Agus Triatmono Airlin Permata Sari Ambarwati, Retnoning Andrik Gastri Widjatmiko Elida Zia'ul Huda Julia Noermawati Eka Satyarini Maddani Akhsa Nulyani Rozikan, Rozikan Yety Anggraini