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All Journal Indonesian Journal of Accounting and Governance
Wijaya, Fery
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF TAX COMPLIANCE AND TAX AVOIDANCE ON DEFENDER’S BUSINESS STRATEGY IN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2016-2019 Theresia, Fransisca; Sitardja, Meco; Wijaya, Fery; Setiono, Bambang
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/sfc1sj47

Abstract

The main purpose of the research is to analyze tax compliance dan tax avoidance on defenderbusiness strategy. This research was a quantitative descriptive research method. The sampel used inthis research is a secondary data of LQ 45 on the periode 2016 to 2019, and based on purposivesampling method was obtained 23 companies. Variabel tax compliance and defender business strategyusing variabel dummy. Variabel tax avoidance using CETR proxy. The data in this research wasprocessed using SPSS (Statistical Package for Social Sciences) with Logistic Linear Regressionmethod. This research shows that tax compliance have a significant influence to the defender businessstrategy and tax avoidance do not have influence to the defender business strategy.
Co-Authors Bambang Setiono Sitardja, Meco Theresia, Fransisca