Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Asian Journal of Management, Entrepreneurship and Social Science
Khusniyah Tri Ambarukmi
Faculty of Economics and Business, Brawijaya University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
The Effect Of Labor Adjustment Costs And Company Sıze On Tax Avoıdance Wıth Inflatıon As A Moderatıon Varıable Khusniyah Tri Ambarukmi; Eko Ganis Sukoharsono; Syaiful Iqbal
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test and prove empirically the effect of labor adjustment costs and company size on tax avoidance moderated by inflation in labor-intensive sector companies listed on the Indonesia Stock Exchange during 2018-2022. The sample collection technique used purposive sampling and obtained a sample of 200 observations. The analysis technique for testing the hypothesis uses multiple linear regression analysis, while the inflation measurement method uses Moderated Regression Analysis (MRA). The results showed that inflation that occurs as an external factor of the company can be a motivation that strengthens the influence of company size in tax evasion. Another result, namely the cost of adjusting the workforce as a cost attached to the taxpayer, is not a factor that makes companies do tax evasion even though the increasing occurrence of inflation as an external factor of the company.
Co-Authors Eko Ganis Sukoharsono Syaiful Iqbal