[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-browse-{\"subject\":\"tax-avoidance\",\"page\":1}":3,"menu-footer-id":123,"menu-main-id":185},{"rows":4,"meta":115},[5,16,24,31,38,45,52,60,67,74,80,86,92,99,108],{"id":6,"source":7,"branch":8,"branch_name":8,"title":9,"authors":10,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":14,"availability":8,"url":15},"repo-dspace000003584","repo",null,"The Effect Of Tax Avoidance, Return On Assets, And Return On Equity On Company Value – Malaysian Telecommunication Services Provider Companies",[11],"Raysha Devita Sari",2024,"Skripsi (D4)","In this study, we examine the link between tax avoidance, return on assets, and return on equity on company value. Panel data were used, and it was carried out by observing the top 10 of Malaysian Telecommunication Services Provider Public Listed Companies (PLCs) on 2013 – 2022. This study…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003584&year=2024&title=the-effect-of-tax-avoidance-return-on-assets-and-return-on-equity-on-company-value-malaysian-telecommunication-services-provider-companies",{"id":17,"source":7,"branch":8,"branch_name":8,"title":18,"authors":19,"publisher":8,"year":21,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":22,"availability":8,"url":23},"repo-dspace000001445","Pengaruh Corporate Social Responsibility, Tunneling Incentive dan Capital Intensity terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sub Sektor Energi yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2021)",[20],"Excellent Nokiyanti",2023,"Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, tunneling incentive dan capital intensity terhadap tax avoidance pada perusahaan sub sektor energi untuk periode 5 tahun. Jenis penelitian ini adalah penelitian kuantitatif eksplanatif untuk menguji hubungan antar…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000001445&year=2023&title=pengaruh-corporate-social-responsibility-tunneling-incentive-dan-capital-intensity-terhadap-tax-avoidance-studi-empiris-pada-perusahaan-sub-sektor-energi-yang-terdaftar-di-bursa-efek-indonesia-bei-periode-2017-2021",{"id":25,"source":7,"branch":8,"branch_name":8,"title":26,"authors":27,"publisher":8,"year":21,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":29,"availability":8,"url":30},"repo-dspace000001440","Analisis Pengaruh Transfer Pricing, Thin Capitalization, dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia)",[28],"Catrine Nur Layla","Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, thin capitalization, dan ukuran perusahaan terhadap tax avoidance. Populasi dalam penelitian ini yaitu perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pemilihan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000001440&year=2023&title=analisis-pengaruh-transfer-pricing-thin-capitalization-dan-ukuran-perusahaan-terhadap-tax-avoidance-studi-empiris-pada-perusahaan-subsektor-makanan-dan-minuman-yang-terdaftar-di-bursa-efek-indonesia",{"id":32,"source":7,"branch":8,"branch_name":8,"title":33,"authors":34,"publisher":8,"year":21,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":36,"availability":8,"url":37},"repo-dspace000001312","Pengaruh Corporate Governance, Profitabilitas, dan Karakter Eksekutif Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di BEI Periode Tahun 2017-2021)",[35],"Aishah Ramadhan Nuzul Ismakh","Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Governance, Profitabilitas, dan Karakter Eksekutif terhadap Tax Avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2017- 2021. Jenis penelitian ini adalah penelitian deskriptif kuantitatif…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000001312&year=2023&title=pengaruh-corporate-governance-profitabilitas-dan-karakter-eksekutif-terhadap-tax-avoidance-studi-empiris-pada-perusahaan-manufaktur-sektor-industri-barang-konsumsi-yang-terdaftar-di-bei-periode-tahun-2017-2021",{"id":39,"source":7,"branch":8,"branch_name":8,"title":40,"authors":41,"publisher":8,"year":21,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":43,"availability":8,"url":44},"repo-dspace000001306","Pengaruh Company Size, Profitability, Leverage dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di BEI Periode 2018-2022",[42],"Yuwan Octavia Ratnadella","Tujuan penelitian ini adalah untuk melihat pengaruh Company Size, Profitability, Leverage dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di BEI Periode 2018-2022. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000001306&year=2023&title=pengaruh-company-size-profitability-leverage-dan-capital-intensity-terhadap-tax-avoidance-pada-perusahaan-sub-sektor-perbankan-yang-terdaftar-di-bei-periode-2018-2022",{"id":46,"source":7,"branch":8,"branch_name":8,"title":47,"authors":48,"publisher":8,"year":21,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":50,"availability":8,"url":51},"repo-dspace000001291","Deteksi Faktor yang Memengaruhi Tax Avoidance Menggunakan Fraud Diamond Theory pada Perusahaan LQ-45 di Bursa Efek Indonesia Periode 2020-2022",[49],"Luluk Indrawayu","Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi tax avoidance dengan menggunakan fraud diamond theory. Penelitian ini menggunakan variabel tekanan yang diproksikan dengan return on assets, variabel kesempatan yang diproksikan dengan rasio komisaris independen, rasionalisasi…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000001291&year=2023&title=deteksi-faktor-yang-memengaruhi-tax-avoidance-menggunakan-fraud-diamond-theory-pada-perusahaan-lq-45-di-bursa-efek-indonesia-periode-2020-2022",{"id":53,"source":7,"branch":8,"branch_name":8,"title":54,"authors":55,"publisher":8,"year":57,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":58,"availability":8,"url":59},"repo-dspace000000856","Pengaruh Risiko Perusahaan, Capital Intensity, Profitabilitas, dan Pertumbuhan Penjualan terhadap Praktik Penghindaran Pajak (Tax Avoidance) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2020",[56],"Putri Nadiah Zain Samporna",2022,"Tujuan penelitian ini untuk mengetahui pengaruh Risiko Perusahaan, Capital Intensity, Profitabilitas, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. Data yang digunakan dalam penelitian ini yaitu perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000000856&year=2022&title=pengaruh-risiko-perusahaan-capital-intensity-profitabilitas-dan-pertumbuhan-penjualan-terhadap-praktik-penghindaran-pajak-tax-avoidance-pada-perusahaan-manufaktur-yang-terdaftar-di-bursa-efek-indonesia-tahun-2016-2020",{"id":61,"source":7,"branch":8,"branch_name":8,"title":62,"authors":63,"publisher":8,"year":57,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":65,"availability":8,"url":66},"repo-dspace000000817","The Effect of Corporate Social Responsibility, Corporate Governance, and Financial Distress on Tax Avoidance",[64],"Nur Qomariyah","Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility, Corporate Governance, dan financial distress terhadap tax avoidance. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2016 – 2020. Penulis menggunakan Regresi…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000000817&year=2022&title=the-effect-of-corporate-social-responsibility-corporate-governance-and-financial-distress-on-tax-avoidance",{"id":68,"source":7,"branch":8,"branch_name":8,"title":69,"authors":70,"publisher":8,"year":72,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":73},"repo-doc202112000110","Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Penghindaran Pajak (Tax Avoidance) pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019",[71],"Nadya Alfara Rachma Junna",2021,"https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202112000110&year=2021&title=pengaruh-ukuran-perusahaan-leverage-dan-profitabilitas-terhadap-penghindaran-pajak-tax-avoidance-sektor-pertambangan-terdaftar-bursa-efek-indonesia",{"id":75,"source":7,"branch":8,"branch_name":8,"title":76,"authors":77,"publisher":8,"year":72,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":79},"repo-doc202112000070","Analisis Pengaruh Manajemen Laba dan Intensitas Modal Terhadap Tax Avoidance (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi)",[78],"Zennira Zahwa Marchya Putri","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202112000070&year=2021&title=analisis-pengaruh-manajemen-laba-dan-intensitas-modal-terhadap-tax-avoidance-studi-perusahaan-manufaktur-sektor-industri-barang-konsumsi",{"id":81,"source":7,"branch":8,"branch_name":8,"title":82,"authors":83,"publisher":8,"year":72,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":85},"repo-doc202112000003","Deteksi Faktor yang Mempengaruhi Tax Avoidance Menggunakan Fraud Diamond Theory pada Perusahaan LQ-45 di Bursa Efek Indonesia Periode 2017-2019",[84],"Ayu Arinda Febrianti","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202112000003&year=2021&title=deteksi-faktor-mempengaruhi-tax-avoidance-fraud-diamond-theory-perusahaan-lq-45-bursa-efek-indonesia-periode-2017-2019",{"id":87,"source":7,"branch":8,"branch_name":8,"title":88,"authors":89,"publisher":8,"year":72,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":91},"repo-doc202110000033","Pengaruh Political Connection dan Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)",[90],"AULYA INDAH SAVITRI","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202110000033&year=2021&title=pengaruh-political-connection-dan-good-corporate-governance-terhadap-tax-avoidance-studi-empiris-perusahaan-indeks-lq45-terdaftar-bursa-efek-indonesia",{"id":93,"source":7,"branch":8,"branch_name":8,"title":94,"authors":95,"publisher":8,"year":97,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":98},"repo-doc202108000264","Pengaruh Tax Avoidance, Tunneling Incentive dan Mekanisme Bonus Terhadap Transfer Pricing (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2014-2018)",[96],"ARROICHANA DEWI AFIFAH",2020,"https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202108000264&year=2020&title=pengaruh-tax-avoidance-tunneling-incentive-dan-mekanisme-bonus-terhadap-transfer-pricing-studi-empiris-perusahaan-sektor-industri-barang-konsumsi",{"id":100,"source":7,"branch":8,"branch_name":8,"title":101,"authors":102,"publisher":8,"year":104,"type":105,"call_number":8,"isbn":8,"cover":8,"abstract":106,"availability":8,"url":107},"repo-doc202110002363","Pengaruh profitabilitas, leverage, karakter eksekutif dan kepemilikan manajerial terhadap tax avoidance",[103],"Anik Kusmintarti",2018,"Jurnal","Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, leverage, karakter eksekutif dan kepemilikan manajerial terhadap tax avoidance. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Sampel yang digunakan adalah…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202110002363&year=2018&title=pengaruh-profitabilitas-leverage-karakter-eksekutif-dan-kepemilikan-manajerial-terhadap-tax-avoidance",{"id":109,"source":7,"branch":8,"branch_name":8,"title":110,"authors":111,"publisher":8,"year":104,"type":105,"call_number":8,"isbn":8,"cover":8,"abstract":113,"availability":8,"url":114},"repo-doc202110001795","Pengaruh pengungkapan corporate social responsibility (csr) dan corporate governance terhadap praktik penghindaran pajak (tax avoidance) (studi kasus pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di bei pada tahun 2014-2016)",[112],"Eki Andhika Ratnawardhani","Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan Corporate Governance (diproksikan dengan kepemilikan institusional, proporsi dewan komisaris independen dan komite audit) terhadap praktik penghindaran pajak (Tax Avoidance) pada perusahaan manufaktur…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202110001795&year=2018&title=pengaruh-pengungkapan-corporate-social-responsibility-csr-dan-corporate-governance-terhadap-praktik-penghindaran-pajak-tax-avoidance-studi-kasus",{"page":116,"per_page":117,"total":118,"last_page":116,"filter":119,"label":122},1,20,15,{"subject":120},{"slug":121,"name":122},"tax-avoidance","Tax Avoidance",[124,147,164],[125,131,135,139,143],{"id":126,"parent":127,"target":128,"content":129,"title":129,"url":130},2500,"0","","Polinema 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