Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies

Ria Triananda Putri · Ihyaul Ulum · Adi Prasetyo

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Corporate Taxation and Avoidance Taxation and Legal Issues Islamic Finance and Banking Studies

Abstract

The purpose of this research is to examine the influence of corporate risk, company size, and compensation tax losses against tax avoidance. Sample was drawn from Jakarta Islamic Index (JII) companies. We use secondary data from Indonesia stock exchange and company’s official websites. PLS-SEM was used to analyze the data, especially we use WarpPLS 6.0. The result indicates that corporate risk and size significantly influence on tax avoidance, while compensation tax losses has no impact on tax avoidance. This means that the higher of corporate risk, the higher amount of tax avoidance. The bigger size of companies, the higher amount of tax avoidance.

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2010The Effects of Executives on Corporate Tax Avoidance 2017PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE 2014ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN 2014PENGARUH KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE 2017Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance 2016Pengaruh Corporate Governance dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderating 2017Pengaruh Leverage, Kepelimikan Institusonal, Ukuran Perusahaan, dan Profitabilitas terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2012-2014)

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2024DETERMINATION OF TAX AVOIDANCE PRACTICES

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