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All Journal Jurnal Akuntansi Barelang Abdi Laksana Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Education Technology Information Social Sciences and Health PROFESOR : Professional Education Studies and Operations Research
Margie, Lyandra Aisyah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Neuroscience Nursing Public Health Other

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Journal : Journal of Industrial Engineering

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The Effect Of Company Size, Financial Distress, And Accounting Conservatism On Tax Avoidance: (Empirical Study on Property & Real Estate Sector Companies On The Indonesia Stock Exchange 2018-2022) Apriliana, Tiara; Margie, Lyandra Aisyah
Journal of Industrial Engineering & Management Research Vol. 5 No. 4 (2024): August 2024
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v5i4.540

Abstract

This study was conducted to analyze the effect of company size, financial distress and accounting conservatism on tax avoidance. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. The technique used is panel data regression. The sample selection was carried out using purposive sampling method from secondary data in the form of financial statements and found as many as 13 sample companies with 5 years of observation, so that the total sample in this study was 65 company year data. Hypothesis testing is done using the Eviews 12 application. Based on the results of Eviews 12 testing, it is found that simultaneously company size, financial distress and accounting conservatism have a significant effect on tax avoidance. While partially, only accounting conservatism has a significant effect on tax avoidance. while company size and financial distress variables have no significant effect on tax avoidance.
Co-Authors Adler Haymans Manurung Afridayani, Afridayani Agung Dharmawan Buchdadi, Agung Dharmawan Amelia, Amanda Annisa Fitri, Annisa Apriliana, Tiara Habibah Habibah Lindawati Lindawati Mu'arif, Syamsul Muhammad Ridwan Muhammad Yusuf Pratiwi, Adhitya Putri Silviyani, Silviyani Yulianto Yulianto