JISIP: Jurnal Ilmu Sosial dan Pendidikan
Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan)

The Influence of the Directors Boaards and Operational Profit and Loss on Tax Avoidance (Empirical Study of Sub-Oil and Natural Gas Companies Listed on the Indonesia Stock Exchange 2017-2022)

Abdilah Abdilah (Universitas Pertiwi)
Naufal Adi Raharjo (Universitas Pertiwi)
Pristanto Riairawan (Universitas Pertiwi)
Taryanto Taryanto (Universitas Pertiwi)

Article Info

Publish Date
03 Nov 2023

Abstract

The phenomenon of taxation in Indonesia is Indonesia's low tax ratio in 2021 which is recorded at only 9.11%, a low tax ratio indicates a high level of tax avoidance in a country. This study aims to determine the influence of the Board of Directors and Operational Profit and Loss on Tax Avoidance. Tax avoidance in this study is measured by the Cash Effective Tax Rate. This study used a sample of oil and gas companies listed on the Indonesia Stock Exchange during 2017 – 2022 using a purposive sampling method. The analytical method used is quantitative descriptive analysis. The results of this study indicate that the proxy for the board of directors, operational profit and loss has no effect on tax avoidance

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Journal Info
JISIP: Jurnal Ilmu Sosial dan Pendidikan
Website

Abbrev

JISIP

Publisher

Lembaga Penelitian dan Pendidikan Mandala

Subject

Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal Ilmiah Ilmu Sosial dan Pendidikan merupakan kumpulan artikel ilmiah ilmu sosial dan pendidikan berdasarkan hasil penelitian dan hasil kajian pustaka. Jurnal ini menggunakan Bahasa Indonesia. Terbit 3 kali setiap tahun pada bulan Maret, Juli, dan ...