Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Applied Management and Accounting Science (JAMAS)
Gusti Agung Mirah Arinda
Prodi Akuntansi Fakultas Ekonomika, Bisnis dan Humaniora, Universitas Dhyana Pura, Bali, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN TAHUN 2017-2021 Gusti Agung Mirah Arinda; Eka Putri Suryantari; Ni Luh Putu Sri Purnama Pradnyani
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.69

Abstract

Tax payments by tax subjects are a source of income for the state which will be used as a source of financing development activities. On the other hand, tax is a deduction from the company's profit so that this difference in interests triggers certain ways created by the company both legally and illegally in reducing the taxes paid. One of the ways taken by the company is tax avoidance. The purpose of this study was to determine the effect of profitability, firm size and capital intensity on tax avoidance. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 19 companies. Sample selection was done by purposive sampling and data collection was done by documentation. The results show that partially the three independent variables have a positive effect on tax avoidance, this means that the higher profitability, firm size and capital intensity will increase tax avoidance in the companies studied
Co-Authors Eka Putri Suryantari Ni Luh Putu Sri Purnama Pradnyani