Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi
Fakhrina Marsya Primandita
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 Fakhrina Marsya Primandita; Dian Nirmala Dewi; Artie Ardhita Rachman
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2724

Abstract

This study aims to examine the influence of profitability, firm size, and financial distress on tax avoidance. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. This research utilizes secondary data obtained from the financial statements of mining companies listed on the IDX from 2016 to 2020, which were downloaded from www.idx.co.id. The population of this study consists of 86 mining companies listed on the IDX during 2016-2020. Purposive sampling was employed to select a sample of 102 observations for analysis using multiple linear regression. The findings reveal that firm size and financial distress have a significant impact on tax avoidance, while profitability does not have a significant effect on tax avoidance.
Co-Authors Artie Ardhita Rachman Dian Nirmala Dewi