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All Journal BENTANG : Jurnal Teoritis dan Terapan Bidang Rekayasa Sipil JIA (Jurnal Ilmiah Akuntansi) BENING Jurnal Manajemen, Organisasi, Dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Oktavianti Oktavianti
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Transportation

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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TAX AVOIDANCE & CORPORATE RISK: AN EMPIRICAL STUDY IN MANUFACTURING COMPANY Carolina, Verani; Oktavianti, Oktavianti; Handayani, Rini
JIA (Jurnal Ilmiah Akuntansi) Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21886

Abstract

The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to measure corporate risk. This research also testing the connection between cash effective tax rate and future tax rate volatility. This research shows that tax avoidance activity would impact both corporate risk and future tax rate volatility. Hopefully, the result of this research would help the decision makers such as the company?s managers who plans to do tax avoidance and the investors in making investment.
Co-Authors Afrizal Afrizal ariyati, Yannik Aurora Angela Aznendra Aznendra Catur Fatchu Ukhriyawati Catur Fatchu Ukhriyawati Elma yulius Ervin Nora Susanti Firdaus Firdaus Hadi Nasbey Hyuliana Fitri Jon Presly Tobing Jonmaianto Sihombing Juma Riah Linda Sepiana Mustika Lukmanul Hakim M. Safri Nanditta Maharani Putri Rahmat M Rini Handayani Rini Handayani Rita Rita, Rita Rizda Annisyah Saragi, Emmi Fernando Subari Subari Suharsono Suharsono Surian Surian T. Munzir Via Lailatur rizki Zulkifli Zulkifli