Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Serambi Ekonomi dan Bisnis
Ramadhani, Adrian Pasha
Unknown Affiliation
Economics, Econometrics & Finance Education

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

Found 1 Documents
Search

 1 
Pengaruh Tingkat Utang, Pertumbuhan Penjualan, Intensitas Modal dan Risiko Perusahaan Terhadap Penghindaran Pajak Ramadhani, Adrian Pasha; Nasution, Hafifah; Prihatni, Rida
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 2 (2024): MARET-AGUSTUS 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i2.7812

Abstract

This study aims to determine the effect of leverage, sales growth, capital intensity, and company risk on tax avoidance. The population in this study were all properties real estate companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, totaling 91 companies. Sampling in this study using purposive sampling technique, which is selecting samples according to the criteria so that 39 companies were obtained with 3 years of research and there were a total of 117 observations. The data analysis technique in this study uses descriptive statistical analysis, panel data regression analysis, classical assumption test, and hypothesis testing using Eviews 13 software. The test results show that the leverage and company risk has a positive and significant effect on tax avoidance practices, while sales growth and capital intensity have no effect on tax avoidance practices.
Co-Authors Nasution, Hafifah Rida Prihatni