效率、盈利能力和FIRM对TAX AVOIDANCE的影响(2017年- 2021年银行行业的实证研究)

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-04-01 DOI:10.37481/sjr.v6i2.654

Yunus Nurhasan

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引用次数: 0

摘要

本研究旨在寻找效率、盈利能力和公司规模对印尼国民银行避税影响的证据。本研究中使用的自变量是效率、盈利能力和企业规模。而本研究的因变量是通过有效税率(ETR)来衡量的避税。本研究中使用的研究类型是定量数据。本研究使用的数据来源是二手数据。本研究中的人口是2017-2021年5年期间的全国性银行公司。研究样本的确定采用了有目的抽样的方法，获得了10家银行的样本。在Eviews Version 10的帮助下，使用多元线性回归测试本研究中的假设。研究结果表明，效率对企业偷税漏税没有影响，盈利能力对企业偷税漏税有负向影响，企业规模对企业避税有影响。同时表明了效率、盈利能力和企业规模对避税的影响

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PENGARUH EFISIENSI, PROFITABILITAS DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Sektor Perbankan Periode Tahun 2017 - 2021)

This study aims to find evidence of the influence of efficiency, profitability and firm size on tax avoidance at national banks in Indonesia. The independent variables used in this research are efficiency, profitability and firm size. While the dependent variable in this study is Tax Avoidance as measured by the Effective Tax Rate (ETR). The type of research used in this research is quantitative data. The source of data used in this research is secondary data. The population in this study are national banking companies for the 5 year period 2017-2021. The determination of the research sample used a purposive sampling method and obtained a sample of 10 Banks. Testing the hypothesis in this study using multiple linear regression with the help of Eviews Version 10. The results of this study indicate that efficiency has no effect on tax evasion, profitability has a negative effect on tax evasion and firm size has an effect on tax avoidance . While simultaneously showing that the efficiency, profitability and Firm size have effect on tax avoidance

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SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business

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