Asian Journal of Management, Entrepreneurship and Social Science
Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES

Determınants Of Tax Avoıdance

Dewa Putu Yogi Dananjaya (Universitas Mataram, Akuntansi)
Wahidatul Husnaini (Universitas Mataram, Akuntansi)

Article Info

Publish Date
04 Sep 2024

Abstract

This study aims to test empirically the determinants of tax avoidance. The research sample was collected from companies on the Indonesian Stock Exchange from 2020 to 2022. Based on purposive sampling, 683 companies were observed. The hypotheses were tested using multiple linear regression with Stata 14 software. The study results indicate that capital intensity negatively impacts tax avoidance, profitability positively affects tax avoidance, and company size does not.

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Journal Info
Asian Journal of Management, Entrepreneurship and Social Science
Website

Abbrev

ajmesc

Publisher

CV. Cita Utilitas Utama

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Asian Journal of Management, Entrepreneurship and Social Science (AJMESC) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality empirical ...