AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis

Analisis Hubungan antara Tax Haven Affiliation, Firm Size, Profitability dan Country-By-Country Reporting terhadap Tax Avoidance

Rochmaniati, Widya (Unknown)
Dewi, R Rosiyana (Unknown)

Article Info

Publish Date
01 Sep 2024

Abstract

This study investigates the influence of the relationship between tax haven affiliation, firm size, profitability, and Country-by-Country Reporting on tax avoidance. The population in this study is from energy sector listed in IDX at 2019 until 2023 period. Sample was chosen using purposive sampling method, resulting in a size of 183. The data used in this research is secondary data that was analyzed using descriptive and inferential data analysis techniques with a panel data regression model. The results of research conducted using the EViews 12 application show that profitability and Country-by-Country Reporting have an influence on tax avoidance, while tax haven affiliation and firm size have no influence on tax avoidance.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Website

Abbrev

jmeb

Publisher

Perhimpunan Sarjana Ekonomi dan Bisnis

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, ...