Jurnal Akuntansi dan Pajak
Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021

Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

Tesa Anggraeni (Stikubank University (UNISBANK))
Rachmawati Meita Oktaviani (Stikubank University (UNISBANK))

Article Info

Publish Date
18 Jan 2021

Abstract

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

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Journal Info
Jurnal Akuntansi dan Pajak
Website

Abbrev

jap

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...