Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Wahana Akuntansi
Ariella, Vanessa Elvina
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Determinan Praktik Penghindaran Pajak Santoso, Tiara Rani; Estrini, Dwi Hayu; Ariella, Vanessa Elvina
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.18.021

Abstract

The aim of this research is to prove the effect of sales growth, accounting conservatism and corporate risk on tax avoidance. CETR used in this research to count tax avoidance. This research uses quantitative research method secondary data in the form of financial statment of Food and Beverage Sub-sector listed in Indonesia Stock Exchange (IDX) from 2017-2021 period. Number of the sample used in this reseach is 80 samples obtained by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis using SPSS 26 version. The result of this research shows that sales growth has negative effect on tax avoidance. Accounting conservatism and corporate risk have no effect on tax avoidance.
Co-Authors Dwi Hayu Estrini Santoso, Tiara Rani