Article Per Year (5 Year)
p-Index From 2019 - 2024
4.055
P-Index
This Author published in this journals
All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal Dimensi Jurnal Riset Akuntansi Terpadu Jesya (Jurnal Ekonomi dan Ekonomi Syariah) GANEC SWARA Procuratio : Jurnal Ilmiah Manajemen JE (Journal of Empowerment) Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Ilmu Manajemen Profitability Coopetition : Jurnal Ilmiah Manajemen Jurnal Ilmiah Satyagraha Jurnal Cahaya Mandalika JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Dedikasi Sains dan Teknologi (DST) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Masyarakat Mengabdi Nusantara Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Manajemen Jurnal SINERGI (pengabdian kepada masyarakat)
Aliah Pratiwi
Management Department, Sekolah Tinggi Ilmu Ekonomi Bima
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Akuntansi Terpadu

 1 
Tax Avoidance Assessment In Relation To The Institutional Ownership, Size Of The Company, And Profitability Reza Muhammad Rizqi; Aliah Pratiwi
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.24564

Abstract

Utilizing legal loopholes in a country's tax code, tax avoidance is a strategy that aims to lower the amount of taxes that a nation imposes. Tax avoidance is a technique that is carried out by taxpayers, including individuals and corporations, with the intention of lowering the amount of tax that is required to be paid without breaching any current or applicable tax legislation. The objective of this study is to investigate the relationship between tax avoidance and factors such as profitability, company size, and institutional ownership. Manufacturing companies that are part of the consumer products industrial sector and are listed on the Indonesia Stock Exchange throughout the period of 2019–2023 are the focus of this research. Researchers carried out a variety of statistical analyses, including descriptive statistical tests, tests of coefficient similarity (pooling), tests of classical assumptions, multiple linear analysis, and hypothesis testing. In light of the findings, it was determined that factors such as profitability, company size, and institutional ownership all have a role in tax avoidance.
Co-Authors Abdul Qodir Jailani Ainaya Tazriah Al Akbar Akbar Azizah Syarifahtul Nuraeni Dewi Puspita Sari Dwi Maryati Ayuningtyas Euis Nurul Mufidah Intisari Haryanti Intisari Haryati Jaenab Ja’inang Ja’inang Juwani Kartin Aprianti M. Rimawan Mihra Julianti Mujabir Mukhlis Mukhlis Mukhlis Mulyadin Mulyadin Nafisah Nurul Rahmatiah Nafisah Nurulrahmatiah Nurfaujiah Nurfaujiah Nurhayati Nurkomalawati Nurkomalawati Nurul Aulia Nurul Huda Nurul Huda Nurul Ramdhania Nurul Wahyuti Ovriyadin Puji Muniarty Putri Maulidian PUTRI WULANDARI Ramdhani Ramdhani Reza Muhammad Rizqi Safira Nurlita1 Safira Sagiratun Shafira Awalia Siti Fatimah Wulandari Wulandari