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All Journal Asian Journal of Management, Entrepreneurship and Social Science
Wahidatul Husnaini
Universitas Mataram, Akuntansi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determınants Of Tax Avoıdance Dewa Putu Yogi Dananjaya; Wahidatul Husnaini
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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Abstract

This study aims to test empirically the determinants of tax avoidance. The research sample was collected from companies on the Indonesian Stock Exchange from 2020 to 2022. Based on purposive sampling, 683 companies were observed. The hypotheses were tested using multiple linear regression with Stata 14 software. The study results indicate that capital intensity negatively impacts tax avoidance, profitability positively affects tax avoidance, and company size does not.
Co-Authors Dewa Putu Yogi Dananjaya