DefinePK

DefinePK hosts the largest index of Pakistani journals, research articles, news headlines, and videos. It also offers chapter-level book search.

Select Collection

The Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange

Article Information

Get PDF View Article
Login to Add in Library

Title: The Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange

Authors: Popi Fauziati, Yunilma Yunilma, Musdalifah Dimuk, Neva Nevianti, Nurul Nisa Iby

Journal: Asia proceedings of social sciences.

HEC Recognition History
No recognition records found.

Year: 2018

Volume: 2

Issue: 2

Language: en

DOI: 10.31580/apss.v2i2.304

Keywords: Audit qualityAccounting ConservatismTax Avoidance

Categories
Education (26129) Dyslexia (9) Finance (9883) Learning Applications (4) Systematic Review (236) Law (9159) Learning Disabilities (65) Accounting (1760) Business (3855) Taxation (271)

Abstract

Tax avoidance is accomplished by intelligent analysis and choice of tax impact and by taking advantage of faults and loopholes in the existing tax laws. This study examines the factors that influence tax avoidance. There are three hypotheses that will be tested in this study and the results show that showing that accounting quality and conservatism does not affect tax avoidance while sales growth has an effect on tax avoidance.

Paper summary is not available for this article yet.

Loading PDF...

Loading Statistics...