Jurnal Fairness
Vol. 7 No. 3 (2017)

PERBEDAAN PENGHINDARAN PAJAK ANTARA PERUSAHAAN GRUP DAN NON GRUP

Sonny Agus Fridian (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)
Kamaludin Kamaludin (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)
Eddy Suranta (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)

Article Info

Publish Date
29 Mar 2021

Abstract

This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.

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Journal Info
Jurnal Fairness
Website

Abbrev

fairness

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...