ARTICLE
TITLE

TAX AVOIDANCE IN REVIEW BY BUSINESS STRATEGY, COMPANY CHARACTERISTICS, AND GOOD CORPORATE GOVERNANCETax Avoidance In Review By Business Strategy, Company Characteristics, And Good Corporate Governance

SUMMARY

This study aims to analyze the effect of business strategy, company characteristics (liquidity, profitability, leverage, company size) and corporate governance on tax avoidance. The tax avoidance variable is represented by the cash effective tax rate (CETR). This study uses a sample of 52 companies which meet the criteria i.e. listed on the IDX in 2015-2019 and listed on the Corporate Governance Perception Index ranking. The data was analyzed using IBM SPSS Statistics version 23 software. The results show that business strategy, liquidity, company size, and corporate governance have an effect on tax avoidance. Meanwhile, profitability and leverage have no effect on tax avoidance.

PAGES

 Articles related

A Restu Maulani, Nor Norisanti, Erry Sunarya    

The research was aimed at determining the influence of probability and leverage toward tax avoidance during the COVID-19 pandemic implemented on foods and beverages subsector companies registered in Indonesia’s Stock Exchange. The research methods applie... see more


Rina Sulistiyowati    

Tujuan dari kajian ini adalah guna membuktikan dampak profitabilitas dan leverage pada nilai perusahaan, dengan penghindaran pajak sebagai variabel perantara. Data sekunder digunakan sebagai sumber kajian ini dimana populasinya yaitu perusahaan manufaktu... see more

Revista: eCo-Buss

Destria Kurnianti    

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh profitabilitas, CSR dan corporate governance terhadap tax avoidance pada perusahaan sektor manufaktur yang terdaftar di BEI periode 2014-2018. Variabel independen dalam penelitian ini adala... see more


Olivia Christine Chandra,Mukhlasin Mukhlasin    

Earnings quality can be determined from the market or investor reaction to information in the published financial statements. But there are some factor, which can be considered to be biased for investors in determining their investment in a company. Mark... see more


Eddy Suranta,Pratana Midiastuty,Hairani Ramayanti Hasibuan    

This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variab... see more