Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan
Ariani, Rosalia Indah
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Leverage, Ukuran Perusahaan dan Good Corporate Governance terhadap Tax Avoidance pada perusahaan Properti dan Real Estate Ariani, Rosalia Indah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4340

Abstract

This research aims to analyze the effect of leverage, firm size, and good corporate governance (GCG) on tax avoidance practices in property and real estate firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs a quantitative approach using secondary data obtained from the firms’ financial statements. Data analysis is conducted using multiple linear regression and classical assumption tests. The results indicate that, simultaneously, leverage, firm size, and GCG significantly affect tax avoidance, with an R² value of 88.6%. However, in partial analysis, only the GCG variable has a significant effect on tax avoidance, while leverage and firm size do not show a significant influence. These findings underscore the importance of implementing GCG principles to minimize tax avoidance practices within corporate environments. It is hoped that this study can provide input for regulators and corporate management in formulating more transparent and accountable governance policies.
Co-Authors