Jurnal Ipteks Terapan : research of applied science and education
Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )

REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE

Mohammad Tri Atmaja (Airlangga University)
Wiwik Supratiwi (Airlangga University)

Article Info

Publish Date
31 Mar 2021

Abstract

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus

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Journal Info
Jurnal Ipteks Terapan : research of applied science and education
Website

Abbrev

jit

Publisher

Lembaga Layanan Pendidikan Tinggi Wilayah X

Subject

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

Description

The journal focuses on publishing unpublished original research results anywhere such as: the research result on applied science and education such as: curriculum development and learning, character education, technology and instructional innovation, and learning evaluation. the research result on ...