Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Worksheet : Jurnal Akuntansi
Nurpadilah, Desti
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, RELATED PARTY TRANSACTION, DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Nurpadilah, Desti; Rosyati, Tati
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7426

Abstract

This study aims to determine the effect of Company Size, Related Party Transactions, and Independent Commissioners on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange. The research period is 2019-2023. The type of research used in this study is quantitative with secondary data. The determination of the sample of this study used the purposive sampling method and based on the existing criteria, 29 Company data were obtained and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. Hypothesis testing in this study used multiple linear regression using Eviews 12. The results of this study indicate that simultaneously Company size, related party transactions, and independent commissioners together have an effect on tax avoidance. The independent variable in the dependent variable is 40.24% while the remaining 59.76% is explained by research other than this study. The results of this study indicate that partially company size has an effect on tax avoidance while related party transactions and independent commissioners have no effect on tax avoidance.
Co-Authors Rosyati, Tati