Article Per Year (5 Year)
p-Index From 2019 - 2024
3.655
P-Index
This Author published in this journals
All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan dan Konseling JIAI (Jurnal Ilmiah Akuntansi Indonesia) JIIP (Jurnal Ilmiah Ilmu Pendidikan) INTELEKTIVA Jurnal Sosial dan Teknologi Journal of Vision and Ideas (VISA) Journal Transformation of Mandalika Journal of Comprehensive Science (JCS) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Indonesia Sosial Sains Jurnal Ekonomis VISA: Journal of Vision and Ideas
Joan Yuliana Hutapea
Universitas Advent Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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 Physics Public Health Social Sciences Other

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

Found 1 Documents
Search
Journal : VISA: Journal of Vision and Ideas

 1 
Pengaruh Profitabilitas dan Beban Pajak Tangguhan terhadap Penghindaran Pajak: Studi Kasus pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022   Mellisa Karen Benedicta; Joan Yuliana Hutapea
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.1157

Abstract

This research is intended as an effort to evaluate the impact of an organization's profits and retribution costs which are recognized as being related to the tendency of foundation organizations listed on the Indonesian Stock Exchange to avoid costs during the 2018-2022 period. Seven companies were selected as samples from a total of 67 companies using a purposive sampling approach technique. This research was tested using descriptive statistical techniques, examination of classical assumptions, and multiple linear regression analysis to test the research hypothesis. The results of the t-test statistical test indicate that there is a mathematically significant correlation between tax avoidance practices and the level of profitability, with a significance level of 0.004. However, there are no significant implications of the existence of deferred tax expenses on tax avoidance practices, as reflected at the significance level of 0.110. By referring to the results of the coefficient of determination analysis, it can be proven that profitability and simultaneously, deferred tax expenses have a significant influence on tax avoidance strategies, reaching 23.3%. Keywords: Profitability, Deferred Tax Expense, Tax Avoidance.
Co-Authors Agus Hasiholan Simbolon Alden R. Rajagukguk Andrea Gina Muntuan ANDRES PARU NUBATONIS Daniel Sihotang Doloksaribu, Eveline Angelica Efata Indri Tarigan Efata Indri Tarigan Gena Gemasta Barus Heddry Purba James Uly Reke Julia Chatrine Situmorang Larita Purba Mark Raymond Silitonga Megil Fernanda Mellisa Karen Benedicta Mellisa Karen Benedicta Nathanael Christoper RICKA PUTRI YANI BR SINAGA Sherly Advent Obidience Ndruru Sudarma Sinaga Thalia Therdi Alnando Viona Latersia Sinuhaji William Wiclyfe Panjaitan Yolanda Frisia Sibarani