This research was conducted with the aim of determining the influence of company characteristics, independent board of commissioners, managerial ownership, and company age on tax avoidance. This type of research is quantitative research. The data source used is secondary data. The sample used in this study is non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The sampling technique carried out in the research is the purposive sampling method. The observations in this study amounted to 222 data from 37 companies that were sampled. The test was carried out using the panel data regression method with the help of eViews 12 software. The results of the study show that simultaneously the characteristics of the company, the independent board of commissioners, managerial ownership, and the age of the company have an effect on tax avoidance. Partial managerial ownership has an effect on tax avoidance, but the characteristics of the company proxied by the size of the company, the independent board of commissioners, and the age of the company have no effect on tax avoidance.
This study aims to test and analyze the influence of capital structure, tax planning, and commercial expenses on the income tax of debtable entities. The type of research method used is associative quantitative which means numerical data consisting of more than one research variable. The source of research data is usin...
This study aims to determine and analyze the effect of company size, subsidiaries, and audit quality on the integrity of financial statements in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This type of research is quantitative research using secondary data sourc...
Amelia Gita Safira Salsabila, S. Sudarmadi· AKSIOMA· 0 citations
The purpose of this study is to determine the effect of capital intensity, debt policy, and sales growth on tax avoidance in consumer cyclical companies listed on the Indonesia Stock Exchange from 2020-2024. The type of research used in this study is descriptive with a quantitative approach. The population in this stud...
This study aims to analyze and determine the effect of Tax Planning, Dividend Policy, and Capital Intensity on Firm Value. The type of research used is quantitative. The sampling technique uses purposive sampling. The data used are secondary data with media in the form of financial reports of non-cyclical consumer comp...
S. Delawati, Jasmi Indra· Jurnal Nusa Akuntansi· 0 citations
This study aims to determine the effect of operating cash flow, firm value, and independent board of commissioners on stock returns in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This study uses a quantitative associative method with secondary data obtained...
This study aims to test and analyze how much Operational Costs, Capital Structure, Net Sales, and Tax Planning affect Corporate Income Tax Payable. The type of research method used is associative quantitative. The data source for this research uses secondary data in the form of company financial statements. The populat...
