Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Dan Manajemen
Kartikaningrum, Dena
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 Aji, Andri Waskita; Kartikaningrum, Dena
Jurnal Akuntansi Dan Manajemen Vol 35 No 1 (2024): JAM Vol 35 No 1 April 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i1.127

Abstract

Taxes are state income whose value is very large to be used for the interests of the government and the welfare of society. Tax evasion is a legal act within the scope of taxation by exploiting regulatory loopholes and not violating tax provisions. A common phenomenon is reducing the tax burden that must be paid through various legitimate tax avoidance strategies. Researchers aim to determine the influence of corporate governance, profitability and capital intensity on tax avoidance in manufacturing companies listed on the IDX in the 2019-2022 time period. This research is quantitative. This research uses four independent variables, namely Corporate Governance, including Institutional Ownership, Audit Committee, Profitability and Capital Intensity. The dependent variable is Tax Avoidance. Secondary data consists of figures taken from the financial reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research have no effect on tax avoidance. The audit committee has no effect on tax avoidance. Profitability has a negative effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Institutional ownership, audit committee, ROA, and Capital Intensity partly have a negative effect on Tax Avoidance.
Co-Authors Andri Waskita Aji, Andri Waskita