Indonesian Accounting Literacy Journal
Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)

Pengaruh Resiko Perusahaan dan Ukuran Perusahaan terhadap Penghindaran Pajak

Febriani, Eri (Unknown)

Article Info

Publish Date
18 Nov 2025

Abstract

This study aims to examine the effect of corporate risk and firm size on tax avoidance. The research uses secondary data from companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The sampling technique applied is purposive sampling. Data analysis is conducted using panel data regression with the Random Effect Model to test the influence of each variable on tax avoidance. The results indicate that corporate risk has a significant negative effect on tax avoidance, while firm size has a significant positive effect on tax avoidance.

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Journal Info
Indonesian Accounting Literacy Journal
Website

Abbrev

ialj

Publisher

Politeknik Negeri Bandung

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...