Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ekonomika Dan Bisnis
Karlin, Ani
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Earning Opacity, Kepemilikan Institusional, Intensitas Aset Tetap dan Inventory Intensity Terhadap Penghindaran Pajak Karlin, Ani; Jelanti, Desi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2297

Abstract

This study aims to determine and analyze the influence of earning opacity, institutional ownership, fixed asset intensity, and inventory intensity on tax avoidance. This type of research is a quantitative research, using secondary data that applies Microsoft Excel and E-Views 12. The population in this study is consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2023. The data collection technique in this study is a purposive sampling technique with a total of 151 populations, so that the data samples obtained in this study are 15 samples. The results of the study show that earning opacity, institutional ownership, fixed asset intensity, and inventory intensity simultaneously affect tax avoidance. Then, the results of the study partially stated that earning opacity and fixed asset intensity had a negative influence on tax avoidance. Meanwhile, institutional ownership and inventory intensity have no effect on tax avoidance.
Co-Authors Jelanti, Desi