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Endang Sri Utami
Universitas Nahdlatul Ulama Lampung
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Journal : Akurasi

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Pengaruh karakteristik perusahaan terhadap tax avoidance Saraswati, Fitri Dyah; Utami, Endang Sri
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1116

Abstract

This study examines the impact of firm characteristics on the practice of tax avoidance. The primary objective of this study is to examine the impact of profitability, leverage, liquidity, and business size on the level of tax avoidance among coal mining firms that are publicly listed on the Indonesia Stock Exchange during the time frame of 2019 to 2022. The study employed a quantitative approach and utilized a research design focused on establishing causal relationships. The information utilized for this research is categorized as secondary data. To determine the sample size utilizing the purposive sampling method, 44 data points were collected in total. The study utilized a documentation-driven approach to gather data. Descriptive analysis of classical assumptions and multiple linear regression analysis were utilized to analyze the research data. The results of this research suggest that there is no statistically significant relationship between profitability and tax avoidance. Nonetheless, it has been determined that both leverage and liquidity exert a substantial impact on tax avoidance. Conversely, it seems that the size of firm as an entity does not exert a substantial influence on tax avoidance. Tax avoidance is manifestly influenced by the concurrent presence of profitability, leverage, liquidity, and corporate scale.
Co-Authors Ayang Kinasih Ayang Kinasih Ayang Kinasih Azizah, Savira Nur Bachmid, Salahuddin citra puspitaningrum Desy Emilyasari Eka Purnama Eny Ivan's Erni Mariana Erni Mariana Fauzi Ahmad Muda Febriyanti, Titin Liana Fitrinawati, Henny Gaitian, Wanda Gare, Eufemia Clarita Henny Fitrinawati Ika Wulandari Istiana Istiana Kedathon, Dentamara Khoirunnisak, Khoirunnisak Kinasih, Ayang Kusuma Wardany Kusuma Wardany Kusuma Wardany Madubun, Usman Mandala, Wintari Mariana, Erni Martinus Budiantara, Martinus Mawarti, Allika Novita Novita Novita Novita Ola, Kiki Putri Pratama, Mohammad Rian puspitaningrum, citra Puspitha, Ayu Putri, Citra Maylinnda Qulubi, M. Hadziq rahmawati, suci hardina Saraswati, Fitri Dyah Satono, Putra Aji Siti Qomariah Siti Qomariah, Siti Siti Qomariyah Suratini, Suratini Syahailatua, Diana Yulanda Titin Liana Febriyanti Titin Liana Febriyanti Ummi Rosyidah Ummi Rosyidah, Ummi Wijayanti, Arlin Wulandari, Umi Yayuk Tri Pamungkas Yuli Isnaeni Yuliana, Lutfiah Zahratunisa Habibah Zain, Fiona Lianita