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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Wahana Riset Akuntansi JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi ACCOUNTABILITY Jurnal Akuntansi dan Pajak J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Sartika Wulandari
Universitas Stikubank (UNISBANK) Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha

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Faktor-Faktor yang Berpengaruh Terhadap Penghindaran Pajak di Badan Usaha Milik Negara Fitria Suciati; Sartika Wulandari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.46685

Abstract

The practice of tax avoidance is something that does not violate the law, but on the other hand the government does not want it because it will reduce state revenues. The purpose of this study was to analyze the effect of profitability, leverage, firm size, audit quality, independent commissioners, and institutional ownership on tax avoidance. This research is a quantitative research. Sample selection was done by purposive sampling method. The data used is secondary data with data analysis method using panel data regression analysis. The population of the data in this study are all state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The results of the study show that partially the size of the company and the independent commissioner have an effect on tax avoidance. Meanwhile, profitability, leverage, audit quality, and institutional ownership have no effect on tax avoidance. Simultaneously, profitability, leverage, firm size, audit quality, independent commissioners, and institutional ownership have an influence on tax avoidance. Keywords : Tax Avoidance, Size, Audit, Commissioners
Co-Authors Adela Rahma Putri Adila Ayu Sukma Andi Prasetyo Assyifayufi Khoirul Nisa Damayanti, Vina Novia Fa'iq Mirza Barid Fasya Fadhila Fitria Suciati Hardiyanti, Widhian Lia Apriliani Luky Nur Faadiyanti Mahendra Jaya Wardana muchammad tri rinaldi Muhammad Ali Ma'sum Nichen Ria Pucantika Pucantika Rachmawati Meita Octaviani Rachmawati Meita Oktaviani Sabna, Zona Atasa Azizah Sasongko Wahyu Widodo Sunarto Sunarto Wicaksari, Yulana