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All Journal Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Sains: Jurnal Manajemen dan Bisnis AJIE (Asian Journal of Innovation and Entrepreneurship) International Multidiciplinary Conference on Social Sciences (IMCoSS) DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal EMT KITA Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Supply Chain Management Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Akuntansi Kesatuan Ilomata International Journal of Social Science Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Empowerment Society JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Ilmiah ESAI ISLAMIC ACCOUNTING JOURNAL El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Mimbar Administrasi
Khairudin Khairudin
Universitas Bandar Lampung
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Journal : JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

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Pengaruh Diversifikasi Usaha Dan Pengendalian Internal Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Stefani Febriani; Khairudin
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1089

Abstract

This research was conducted to demonstrate the impact of business diversification and internal control on tax avoidance empirically. The independent variables tested are business diversification and internal control. The data in this study uses secondary data from the financial reports of companies listed on the IDX for 2019-2021. The sample was selected using the purposive sampling method in order to obtain a sample of up to 10 companies. The data analysis used is panel data regression analysis. The results of the study show that in the case of tax avoidance, business diversification doesn’t have a significant effect, while internal control has a negative effect.
Co-Authors . Wandita Afrizal Nilwan Ahmad Firdaus Ahmad Paruji Aminah Aminah ANDALA RAMA PUTRA BARUSMAN Andika Okta Wijaya Angelina Putri Limantara ANGGITA ANGGITA Anjani Mutiara Azkia Ayu Jayadi Carlos Arnold Atmoko Danesa Pramesya Kesuma Dodi Setiawan Dona Apriyani Dwi Soegiarto Edi Kurniadi Edo Satria Edy Supriyono Einde Evana Erena Dewi Evi Gantyowati Evi Gantyowati Evi Gantyowati Fansisca Grysia Felisya Fransisca Fika Attaqy Filistea Filistea Frandio Gustian Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Hendri Dunan Herry Goenawan Soedarsa Indrayenti Indrayenti Iskandar Ali Alam JAKA WINARNA Jaka Winarna Jaka Winarna Kania Senja Pangestu Lindrianasari Lindrianasari Luke Suciyati Amna Marzuki Marzuki Mega Dewi Mega Utami Manullang Natassya Noer Azizah Natassya Noer Azizah Novita Christine Nurdiawansyah Nurdiawansyah Pio Septiana Putri Ismatul I’fa Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rico Tanto Rina Erlanda Rina Erlanda Risa Novianti Rosmiati Rosmiati Rosmiati ROSMIATI Rosmiati Tarmizi Rosmiaty Tarmizi Sarah Rum Handayani Sartono Sartono shereen meigiarti Sherla Wijaya Sherly Wibowo Silvia Marliani Sindy Astuti Siti Nurlela Soewito Sri Risma Yenny Stefani Febriani Stefany Tjung Syahril Daud Syamsu Rizal Tia Rizna Pratiwi Tina Miniawati Barusman Vera Susanti Vina Petricia