Journal of Innovation in Business and Economics
Vol 2, No 02 (2018): Journal of Innovation in Business and Economics

Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies

Putri, Ria Triananda (Unknown)
Ulum, Ihyaul (Unknown)
Prasetyo, Adi (Unknown)

Article Info

Publish Date
03 Jan 2019

Abstract

The purpose of this research is to examine the influence of corporate risk, company size, and compensation tax losses against tax avoidance. Sample was drawn from Jakarta Islamic Index (JII) companies. We use secondary data from Indonesia stock exchange and company’s official websites. PLS-SEM was used to analyze the data, especially we use WarpPLS 6.0. The result indicates that corporate risk and size significantly influence on tax avoidance, while compensation tax losses has no impact on tax avoidance. This means that the higher of corporate risk, the higher amount of tax avoidance. The bigger size of companies, the higher amount of tax avoidance.

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Journal Info
Journal of Innovation in Business and Economics
Website

Abbrev

jibe

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

The Journal of Innovation in Business and Economics (JIBE) is published by the Department of Economics and Business at University of Muhammadiyah Malang in 2017. Previously this journal was known as Jurnal Media Ekonomi that was initially published in 2000. In 2011 until 2016, this journal was ...