Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak
JURNAL AKUNTANSI DAN PAJAK
View Publication Info| Field | Value | |
| Title |
Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak
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| Creator |
Anggraeni, Tesa
Oktaviani, Rachmawati Meita |
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| Subject |
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| Description |
This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.
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| Publisher |
ITB AAS INDONESIA
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| Contributor |
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| Date |
2021-01-18
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1530
10.29040/jap.v21i02.1530 |
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| Source |
Jurnal Akuntansi dan Pajak; Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
2579-3055 1412-629X |
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| Language |
eng
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| Relation |
http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1530/pdf
http://jurnal.stie-aas.ac.id/index.php/jap/article/downloadSuppFile/1530/220 |
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| Rights |
Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0 |
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