ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 6 No 02 (2022): Accruals Edisi September 2022

TAX AVOIDANCE IN REVIEW BY BUSINESS STRATEGY, COMPANY CHARACTERISTICS, AND GOOD CORPORATE GOVERNANCE

Yunus Harjito (Universitas Setia Budi)

Article Info

Publish Date
10 Dec 2022

Abstract

This study aims to analyze the effect of business strategy, company characteristics (liquidity, profitability, leverage, company size) and corporate governance on tax avoidance. The tax avoidance variable is represented by the cash effective tax rate (CETR). This study uses a sample of 52 companies which meet the criteria i.e. listed on the IDX in 2015-2019 and listed on the Corporate Governance Perception Index ranking. The data was analyzed using IBM SPSS Statistics version 23 software. The results show that business strategy, liquidity, company size, and corporate governance have an effect on tax avoidance. Meanwhile, profitability and leverage have no effect on tax avoidance.

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Journal Info
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Website

Abbrev

accruals

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...