Jurnal Ilmiah Edunomika (JIE)
Vol. 9 No. 3 (2025): EDUNOMIKA

TAX AVOIDANCE: BERKAIT DENGAN DERIVATIF KEUANGAN SERTA FIXED ASSET INTENSITY

Airlin Permata Sari (Unknown)
Andrik Gastri Widjatmiko (Unknown)
Yety Anggraini (Unknown)
Wahyu Wismawati (Unknown)

Article Info

Publish Date
09 Aug 2025

Abstract

This research begins with the concern that the realization of total tax revenue does not meet expectations. This study examines 37 banking companies, comprising a total of 292 firm-year samples, using panel data regression analysis methods. Based on the findings, it can be concluded that the financial derivative variable has a positive influence on tax avoidance. Additionally, the fixed asset intensity variable also has a negative impact on tax avoidance. Ultimately, this research is expected to provide contributions to companies, future researchers, and stakeholders regarding tax avoidance.

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Journal Info
Jurnal Ilmiah Edunomika (JIE)
Website

Abbrev

jie

Publisher

STIE AAS Surakarta

Subject

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

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...