Determinan Penghindaran Pajak di Masa Pandemi Covid-19: Studi Empiris Perusahaan Jasa Keuangan dan Asuransi

Anah, Isti; Hidayatulloh, Amir

doi:10.24036/wra.v10i2.119235

Cited by 1 publication

(1 citation statement)

References 12 publications

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“…Pada saat pandemi covid-19 perusahaan tidak ingin mengambil resiko bagi perusahaan dengan melakukan penghindaran pajak, apalagi di saat pandemi jika perusahaan ketahuan melakukan praktik penghindaran pajak akan menjadi perhatian publik karena hasil dari pemungutan pajak sendiri akan digunakan pemerintah untuk menanggulangi dampak dari covid-19 di berbagai bidang. Hal sesuai dengan penelitian yang dilakukan oleh (Safira & Suhartini, 2021); (Stawati, 2020); (Anah & Hidayatulloh, 2022); (Mahdiana & Amin, 2020); (Yohan & Pradipta, 2019); (Permata et al, 2018) yang menyatakan bahwa ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.…”

Section: Pengaruh Tingkat Keuntungan Terhadap Penghindaran Pajakunclassified

Fenomena Praktik Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Property Dan Real Estate

Pradana,

Wulandari

2023

J Accoun & Financ

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During the Covid-19 pandemic, Indonesia's tax revenues decreased due to weak economic conditions. The government seeks to increase economic activity by providing tax incentive programs to companies as affected taxpayers. However, companies take advantage of the program to carry out tax planning with tax avoidance. The purpose of this study is to analyze the factors that influence tax evasion in property and real estate companies during the Covid 19 pandemic which are listed on the Indonesia Stock Exchange (IDX). This study uses quantitative research. The population of this study are property and real estate companies listed on the IDX. The sampling technique used purposive sampling. The data in this study is secondary data obtained from the IDX. The data used in this study amounted to 78 data. The data analysis method uses panel data regression analysis with Eviews 12 software. The independent variables in this study are institutional ownership, profit levels, firm size and fixed asset intensity. In this study, the results were obtained that institutional ownership had a significant influence on tax avoidance in property and real estate companies during the Covid-19 pandemic. Meanwhile, profit levels, company size and fixed asset intensity did not have a significant effect on tax evasion in property and real estate companies during the Covid-19 pandemic.

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Section: Pengaruh Tingkat Keuntungan Terhadap Penghindaran Pajakunclassified

Fenomena Praktik Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Property Dan Real Estate

Pradana,

Wulandari

2023

J Accoun & Financ

View full text Add to dashboard Cite

show abstract

Determinan Penghindaran Pajak di Masa Pandemi Covid-19: Studi Empiris Perusahaan Jasa Keuangan dan Asuransi

Cited by 1 publication

References 12 publications

Fenomena Praktik Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Property Dan Real Estate

Fenomena Praktik Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Property Dan Real Estate

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