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All Journal Madani: Multidisciplinary Scientific Journal
Putri, Venantia Finny Ayuny
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Uji Komparasi Pengaruh Good Corporate Governance, Capital Intensity, dan Kepemilikan Asing Terhadap Penghindaran Pajak Pada Bursa Efek Indonesia dan Bursa Efek Filipina Hariadi, Sugeng; Putri, Venantia Finny Ayuny; Puspita, Dyah Aruning
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18257749

Abstract

The goal of this research was to examine the various ways that capital intensity, foreign ownership, and good corporate governance (GCG) affect tax evasion on the Indonesian and Philippine stock exchanges. Data from the property and real estate sectors of the Indonesia Stock Exchange and the Philippine Stock Exchange, Inc. in 2021–2023 were used in this research. Multiple linear regression analysis is the analytical method employed in this study, along with the independent sample t-test as a hypothesis test. According to the findings, there were variations in tax avoidance between institutional ownership, audit committee, audit quality, capital intensity, and foreign ownership.
Co-Authors Dyah Aruning Puspita Hariadi, Sugeng