DETERMINASI KOMPENSASI KERUGIAN FISKAL DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE

Ony Widilestariningtyas, Entin Kristina
{"title":"DETERMINASI KOMPENSASI KERUGIAN FISKAL DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE","authors":"Ony Widilestariningtyas, Entin Kristina","doi":"10.34010/jra.v15i2.11013","DOIUrl":null,"url":null,"abstract":"Tax is a burden that will reduce net profit so companies will look for ways to minimize the tax burden and one of the actions is through Tax Avoidance. Companies that experience losses can encourage Tax Avoidance, especially in mining companies. This study aims to determine compensation for fiscal losses and sales growth for Tax Avoidance in four (4) mining companies listed on the Indonesia Stock Exchange in 2015-2022. The data analysis method used is multiple linear regression analysis with SPSS version 23. The results of this study indicate that partially the variable compensation for fiscal losses and sales growth has a significant positive effect on Tax Avoidance.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"96 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"JRAMB Jurnal Riset Akuntansi Mercubuana","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.34010/jra.v15i2.11013","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

Tax is a burden that will reduce net profit so companies will look for ways to minimize the tax burden and one of the actions is through Tax Avoidance. Companies that experience losses can encourage Tax Avoidance, especially in mining companies. This study aims to determine compensation for fiscal losses and sales growth for Tax Avoidance in four (4) mining companies listed on the Indonesia Stock Exchange in 2015-2022. The data analysis method used is multiple linear regression analysis with SPSS version 23. The results of this study indicate that partially the variable compensation for fiscal losses and sales growth has a significant positive effect on Tax Avoidance.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
在TAX AVOIDANCE上进行财政损失补偿和销售增长
税收是一种负担,会减少净利润,所以公司会寻找方法来减少税收负担,其中一个行动是通过避税。遭受亏损的公司可能会鼓励避税,尤其是矿业公司。本研究旨在确定2015-2022年在印度尼西亚证券交易所上市的四(4)家矿业公司的财政损失补偿和避税销售增长。使用的数据分析方法是多元线性回归分析,使用SPSS version 23。本研究结果表明,部分财政损失和销售增长的可变补偿对避税有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
0
审稿时长
16 weeks
期刊最新文献
PENERAPAN TARGET COSTING DALAM PENGENDALIAN BIAYA PRODUKSI PADA PT CAHAYA TIMUR GARMINDO PENGARUH PENERAPAN SISTEM INFORMASI E-SAMSAT TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha terhadap Kualitas Pelaporan Keuangan ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK Kreativitas Pembelajaran Berbasis Game Digital Akuntansi Dan Proses Bisnis Terhadap Peran Sistem Akuntansi Manajemen pada Dunia Pembelajaran
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1