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All Journal Jurnal Tekun Jurnal Online Insan Akuntan AKURASI: Jurnal Riset Akuntansi dan Keuangan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Ilmu Ekonomi dan Sosial (JIES) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Akurasi
Suri Mahrani
Universitas Mercu Buana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Return On Asset, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar di BEI 2020-2023 Faradilla, Faradilla; Mahrani, Suri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11322

Abstract

Penelitian ini menganalisis pengaruh leverage, return on assets (ROA), dan ukuran perusahaan terhadap praktik penghindaran pajak pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Data sekunder diperoleh dari laporan keuangan tahunan 22 perusahaan dengan metode purposive sampling. Analisis menggunakan regresi data panel melalui software Econometric View 12. Hasil penelitian menunjukkan bahwa leverage dan ROA tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan ukuran perusahaan berpengaruh negatif. Temuan ini memberikan implikasi bagi regulator dan pemangku kepentingan dalam mengevaluasi faktor-faktor yang memengaruhi kepatuhan pajak.
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP TAX AVOIDANCE Suri Mahrani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i2.1541

Abstract

The purpose of this study is to determine and analyze the effect of corporate governance and executive compensation on tax avoidance. Corporate governance is proxied by institutional ownership, the board of commissioners, the audit committee, and audit quality. The population of this study was 86 mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Sampling used purposive sampling, with 16 companies selected. The data analysis technique used was multiple linear regression. The results of this study indicate that the board of commissioners and the audit committee have an influence on tax avoidance.
Co-Authors Alya Risdhea Islama Wardhani Dwi Septiani Eka Maulana FARADILLA, FARADILLA Hamdih Amin Nurrohim Irfan Maulana Roy Budiharjo Sari, Ika Triyani Budyastuti