Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Annisa Saqiva
Universitas Brawijaya
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK Annisa Saqiva; Devy Pusposari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines and analyses the effect of profitability, leverage, company size, financial stability, and negative cash flow on tax avoidance of public companies other than those of financial, listed investment products, and infrastructure sectors of 2020. The samples of 62 companies are selected through purposive sampling, and the data of the corporate financial reports collected from the official websites of the Indonesia Stock Exchange are analyzed by multiple regression. The findings of this study exhibited that profitability, financial stability, and negative cash flow affected tax avoidance, whilst leverage and firm size did not affect tax avoidance, implying that companies capable of generating consistent profits and positive cash flow were likely to commit tax avoidance. This study provides empirical evidence of the determinants of financial distress that encourage companies to avoid taxes during the 2020 period.
Co-Authors Devy Pusposari