Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Khasanah, Febriana Iin Nur
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN, PERENCANAAN PAJAK, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Khasanah, Febriana Iin Nur; Kusumadewi, Hermala
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.905

Abstract

This study aims to determine the effect of accounting conservatism, firm size, tax planning, profitability, leverage, and capital intensity on tax avoidance. Tax avoidance in this study is measured using the Cash Effective Tax Rate (CETR). This type of research is quantitative with a causal approach. The population in this study consisty of all property and real estate sector listed in IDX periode 2019-2023. The sampling technique used purposive sampling method, the result of 85 samples from 17 companies. The result of this study indicate that firm size, profitability, and capital intensity an effect on tax avoidance. While, accounting conservatism, tax planning, and leverage do not affect tax avoidance.
Co-Authors Kusumadewi, Hermala