Apa yang menjadi motif perusahaan terlibat dalam tax avoidance? Literatur menjelaskan terdapat dua argumentasi mengapa avoidance (TA). Pertama, keterlibatan terhadap karena menghemat dana. Kedua, untuk mengelola konflik keagenan (conflict of interest). Studi ini berargumen bahwa berasal dari keagenan, manajer cenderung memanipulasi teks laporan tahunan menutupi demi kepentingan pribadi mereka. ...

This research is conducted to observe, examine, and analyze the effect of financial distress, thin capitalization, capital intensity on practice tax avoidance. uses secondary data from companies in manufacturing sector (basic industry chemical, consumer goods dan miscellaneous industry) listed IDX for a period 3 years, 2018 – 2020 (200 firm years). The technique selecting sample utilizes purpos...

This study aims to obtain empirical evidence regarding the effect of profitability, transfer pricing, and foreign ownership on tax avoidance. research is quantitative. The data source in form secondary obtained from Financial Statements for 2016-2020. population consisted mining companies listed Indonesia Stock Exchange (IDX) using purposive sampling as technique 10 were samples. Analysis multi...

Penelitian ini bertujuan untuk menguji secara empiris pengaruh CEO Tenure, Multinational Company, Intensitas Aset Tetap, dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2020 sampai dengan 2021. merupakan penelitian kuantitatif. Alat analisis digunakan adalah metode regresi linear berganda bantuan SPSS 26. Melalui tekni...

This study discusses analyzing and obtaining empirical evidence regarding Good Corporate Governance, Social Responsibility earnings management its impact on Tax Avoidance. uses research samples published the Indonesia Stock Exchange for period 2013-2017. Hypothesis testing using Partial Least Square method Smart PLS 3.0 software. The results showed that corporate social responsibility has a pos...