Amkop Management Accounting Review (AMAR)
Vol. 5 No. 2 (2025): July - December

Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024

Upessy, Veska Maria Christin (Unknown)
Pascalina, Pascalina V. S. Sesa (Unknown)
Salle, Hesty T. (Unknown)
Allolayuk, Theo (Unknown)
Antoh, Alfiana (Unknown)
Tandililing, Elia M. (Unknown)
Wonar, Klara (Unknown)

Article Info

Publish Date
14 Feb 2026

Abstract

This study aims to examine and analyze the influence of Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size on Tax Avoidance. The data used in this study are secondary, sourced from company fact sheets from the Indonesia Stock Exchange (IDX) and company financial reports. The population in this study uses companies included in the LQ45 index during the 2020-2024 period. The research sample used was obtained through purposive sampling. The data analysis technique used was panel data regression in EViews 12. The study's results indicate that Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size do not significantly affect Tax Avoidance.

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Journal Info
Amkop Management Accounting Review (AMAR)
Website

Abbrev

amar

Publisher

Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...