Media Riset Akuntansi Auditing & Informasi
Vol. 23 No. 1 (2023): April

TAX AVOIDANCE PRACTICES ON THE INDONESIAN STOCK EXCHANGE

Emma Saur Nauli Sipayung (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Yoana Aulia Putri (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Deliza Henny (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Harti Budi Yanti (Fakultas Ekonomi dan Bisnis Universitas Trisakti)

Article Info

Publish Date
24 Jul 2023

Abstract

This research provides an overview of tax avoidance practices in public companies on the Indonesia Stock Exchange. The factors studied included CSR disclosure quality, management compensation, capital intensity and financial distress. A total of 198 firm years from the 2018 to 2020 financial statements. The results show that CSR disclosure quality, management compensation, capital intensity, and company size (control variable) have a positive effect on tax avoidance. However, financial distress has no effect on tax avoidance

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Journal Info
Media Riset Akuntansi Auditing & Informasi
Website

Abbrev

mraai

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...