JURNAL AKUNTANSI
Vol 13 No 1 (2024): Edisi Februari (In Press)

META ANALISIS DETERMINAN PENGHINDARAN PAJAK

Elsya Dinda Swandi (Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie)
Arihadi Prasetyo (Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie)



Article Info

Publish Date
09 Jan 2024

Abstract

In the companies point of view tax is a burden that potentioal reduce the profits of the company itself. There is a lot of effort minimize tax such as  tax avoidance , one of the efforts used by tax payers to avoid taxes using legal methods with the aim of minimizing the amount of  individual or corporate tax payable.There are so many factor dirven the motive to do it. The purpose of this research was to examine the effect of profitability, leverage, firm size, institusional ownership, and sales growth on tax avoidance.Study Literatur Rerearch utilize inconducting this research. The object of this research uses secondary data in comprises research publish  from 26 journals that are integrated with SINTA. The data analysis methods used in this research is meta- analysis. Base on the research analysist can be withdrawn conclusions of this study as are follow: The variable of profitability, leverage, company size, institusional ownership, and sales growth significant influence tax avoidanve.

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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki ...