Jurnal Literasi Akuntansi
Vol 2 No 3 (2022): September 2022

Praktik Penghindaran Pajak di Tengah Pandemi Covid-19

Ida Zuhaida (Universitas Sarjanawiyata Tamansiswa)

Article Info

Publish Date
20 Sep 2022

Abstract

Purpose: This study was conducted to prove the effect of return on assets, leverage and the audit committee on tax avoidance Method: The method used in this research is purposive sampling using the annual financial statements of 48 companies. Finding: In this study it was found that return on assets has a positive effect on tax avoidance, leverage has a negative effect on tax avoidance and the audit committee has no effect on tax avoidance. Novelty: The update in this research is that the research was carried out during the COVID-19 pandemic

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Journal Info
Jurnal Literasi Akuntansi
Website

Abbrev

litera

Publisher

Yayasan Literasi Ilmiah Indonesia

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...