JAE (Jurnal Akuntansi dan Ekonomi)
Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI

FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN MUTINASIONAL DI INDONESIA

Sully Kemala Octisari (Universitas Wijayakusuma Purwokerto dan Universitas Jenderal Soedirman)
Christiana Nia Iskandar (Universitas Wijayakusuma Purwokerto)
Minadi Wijaya (Universitas Wijayakusuma Purwokerto)
Puji Lestari (Universitas Jenderal Soedirman)



Article Info

Publish Date
13 Jul 2023

Abstract

Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...