Jurnal Ilmiah Raflesia Akuntansi
Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi

Determinan Tax Avoidance Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia

Heni Andani (Universitas Mercu Buana)
Triyani Budyastuti (Universitas Mercu Buana)



Article Info

Publish Date
24 Apr 2025

Abstract

In Indonesia, tax avoidance still remains an issue. This research tends to analyze how sales growth, Firm size, and related party transactions affect tax avoidance. The focus of this study is mining companies on the Indonesia Stock Exchange (BEI). Purposive sampling was employed in this research, and 20 companies were observed from 2019 to 2023 using specified criteria. With the aid of Statistical Product and Service Solutions (SPSS) software version 25, the data analysis methods employed in this study include multiple regression testing, hypothesis testing, descriptive statistical testing, and traditional assumption testing.This research discovered that sales growth and firm size have a positive effect on tax avoidance. And the Related Party Transaction has no effect on tax avoidance.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...