Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh umur perusahaan, profitabilitas, dan thin capitalization terhadap tax avoidance

Putri, Yadiva Nicauri Herning (Unknown)
Hasanah, Nuramalia (Unknown)
Nasution, Hafifah (Unknown)



Article Info

Publish Date
25 Jul 2023

Abstract

One of the burdens that is considered to be a consideration for companies to minimize is the tax burden. This study investigates the effect of company age, profitability, and thin capitalization on tax avoidance practices. Conducted on consumer non-cyclicals sector companies listed on the IDX (2020-2022). Purposive sampling technique with this type of quantitative resulted in 125 observations after excluding outlier data. Analysis using multiple linear regression. The results show that only profitability has a significant effect on tax avoidance. Company age and thin capitalization are not significant in this company context. The discovery can contribute to a deeper comprehension of the various factors that shape tax avoidance practices within the industry. These findings underscores the significance of taking into account key factors such as company age, profitability, and thin capitalization when formulating effective tax strategies. By gaining a deeper understanding of the intricate connection between these factors and tax avoidance practices, it becomes possible to enhance tax compliance measures and address any vulnerabilities or gaps in existing tax regulations.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...