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All Journal Wahana Riset Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi JMM (Jurnal Masyarakat Mandiri) PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal ULTIMA Accounting JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JRA: Jurnal Riset Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Aplikasi Akuntansi Transparansi Jurnal Ilmiah Ilmu Administrasi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen EconBank : Journal Economics and Banking Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Riset Akuntansi Politala Jurnal Riset Entrepreneurship Jurnal Berdaya Mandiri Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Manajemen Bisnis dan Keuangan Akuntansi'45 East Asian Journal of Multidisciplinary Research (EAJMR)
Amir Hidayatulloh
Akuntansi, Universitas Ahmad Dahlan
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Journal : Wahana Riset Akuntansi

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Determinan Penghindaran Pajak di Masa Pandemi Covid-19: Studi Empiris Perusahaan Jasa Keuangan dan Asuransi Isti Anah; Amir Hidayatulloh
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119235

Abstract

This study aims to analyze the factors that influence tax avoidance during the COVID-19 pandemic, especially in financial services and insurance companies. The population of this study are companies listed on the Indonesia Stock Exchange. The research sample is the financial services and insurance sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The data used in this study amounted to 61 data. The data analysis of this research used multiple linear regression analysis. This study obtained the results that tax avoidance in financial services and insurance companies is influenced by profitability. However, it is not affected by leverage, firm size, and institutional ownership.Keywords: Tax Avoidance, Profitability, Leverage, Firm Size, Institutional Ownership
Co-Authors Ade Rizka Agung Andriono Agung Dwi Nugroho Agung Dwi Nugroho Agusdin, Indra Dwi Alia Ariesanti Aliffina Tazkiyannida Annita Auliyasari Arinda Listya Palupi Beni Suhendra Winarso Dekeny Agustina Nurachmi Dimas Adi Purwanto Dwi Novianasari Dwi Nugroho, Agung Ena Andini Eriawan Tri Wicaksono Ervilia Agustine Wiharsianti Etikasari, Arum Devi Faishal Prahatma Ganinda Faishal Prahatma Ganinda Fariz Abdillah Fikrianoor, Kahfi Firsty Ramadhona Amalia Lubis Fitriyana, Nadzifa Nur Gupita Gustiarni Hilmawan Arga Pamungkas Iklima Isti Anah Ju Irmawati Juniati, Lili Putri Kahfi Fikrianoor Lisna Mutia Listia Ningsih Maemunah Marissa Winimetha Amegia Muhammad Akbar Muhammad Destyawan Muhammad Reynandi Triatna Putra Nurul Azizah Az zakiyyah Prahatma Ganinda, Faishal Putri, Kavita Istitania Tri Buana Riris Ade Listiani Rizky Maulana Shofiyah, Indah sri suharti Sri Wahyu Ningsih Stiawati, Stiawati Tri Agustina