Jurnal Ilmiah Universitas Batanghari Jambi
Vol 23, No 2 (2023): Juli

Determinan Tax Avoidance

Sri Ayem (Universitas Sarjanawiyata Tamansiswa)
Elis Apriliani (Unknown)

Article Info

Publish Date
26 Jul 2023

Abstract

This study aims to determine the effect of financial disress, fixed asset intensity and accounting conservatism on tax avoidance. This research includes quantitative research. The population in this study are trading companies lited on the Indonesia Stock Exchange in 2020-2021. The sample in this study was determined by purposive sampling method and the data obtained were 40 companies, the sample within 2 years of annual financial reposts. The data analysis technique used includes multiple regression and the type of data used is secondary data. The results of this study indicate that fixed asset intensity has a positive effect on tax avoidance, financial distress and accounting conservatism have no effect on tax avoidance.

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Journal Info
Jurnal Ilmiah Universitas Batanghari Jambi
Website

Abbrev

ilmiah

Publisher

Universitas Batanghari Jambi

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...