Proceedings of The International Conference on Business and Economics
Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics

The Role Real Estate Tax Avoidance in Indonesia

Arisanjaya Doloan (Unknown)
Nuratni Botutihe (Unknown)

Article Info

Publish Date
30 Dec 2023

Abstract

Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion

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Journal Info
Proceedings of The International Conference on Business and Economics
Website

Abbrev

icbe-untagsmg

Publisher

Universitas 17 Agustus 1945 Semarang

Subject

Decision Sciences, Operations Research & Management

Description

Management research (such as Marketing Management, Financial Management, HR Management, Operations/Production Management, Business Management, etc.) and/or Entrepreneurship as knowledge development Tourism research (hospitality, hotels and restaurants, tourist destinations, tourism development, tour ...