Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Gunawan, Dave Christopher
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH CORPORATE GOVERNANCE, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Gunawan, Dave Christopher; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26639

Abstract

This study aims to determine the effect of independent commissioners, audit committees, and profitability and firm size on tax avoidance. The population in this study are LQ45 index companies listed on the Indonesia Stock Exchange in 2017-2019. The source of the data used is secondary data from a third party that has been published to serve as a sample in the study. Sampling in this study using purposive sampling method, with a sample of 19 companies with a total of 57 data for 3 years. The data was processed using the IBM SPSS version 25 program. The results of the study found that profitability had an effect on tax avoidance, while independent commissioners, audit committees and firm size had no effect on tax avoidance.
Co-Authors Ngadiman Ngadiman