Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah
Vol. 12 No. 1 (2023): Maret

DETERMINAN TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN PERIODE 2019-2021

Siti Sundari (Universitas Stikubank (UNISBANK))
Cahyani Nuswandari (Universitas Stikubank (UNISBANK))



Article Info

Publish Date
31 Mar 2023

Abstract

Tax avoidance is an act of tax avoidance that is carried out legally or in other words does not violate the applicable tax laws in Indonesia, namely by exploiting the weaknesses of these regulations or with certain schemes. This study aim to re-examine several variiables the influence tax avoidance, namely variables of profitabilty, leverage company size, audit committee and executive charater in mining sector companies listed on the stock exchange in 2019-2021. Determination of the sample of this study using purposive sampling method. The research data analysis method uses multiple regression analysis. The results showed that leverage, company size, audit committee and executive character had no effect on tax avoidance while profitability had a significant positive effect on tax avoidance.

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Journal Info

Abbrev

ekonomika

Publisher

Subject

Economics, Econometrics & Finance

Description

EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi Universitas Widya Gama Mahakam Samarinda. Jurnal terbit secara berkala dua kali setahun pada bulan Maret (periode Oktober-Maret) dan September (periode April-September). Jurnal ...