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Finance, Accounting and Business Analysis
Article . 2024 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Tax Avoidance of Companies in The Sri Kehati Index

Authors: Dwi Septa Aryani; Crystha Armereo;

Tax Avoidance of Companies in The Sri Kehati Index

Abstract

Purpose: The aim of this study is to find out the extent to which executive character, firm size, and fixed asset intensity influence tax avoidance. Design/Methodology/Approach: This research uses quantitative methods. The research population consisted of 25 companies listed on the Sri Kehati Index. The sample in this study was made up of 13 companies. The sampling technique used was purposive sampling. The analytical method used in this research is multiple linear regression. Particular Implication: These research findings would deepen understanding, assist businesses in deciding how to approach their tax policies, and provide information to the government as it formulates tax laws to close loopholes that allow for tax avoidance. Originality/Value: This research uses a different company from the previous research, so it is hoped that it can provide broader insight into tax avoidance practices.

Keywords

tax avoidance, fixeds asset intensity, HG1-9999, firm size, executive character, Finance

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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