Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Jayanti, Indah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corporate Social Responsibility, Company Size And Capital Intensity Affect Tax Avoidance: Corporate Social Responsibility, Company Siza And Capital Intensity Affect Tax Avoidance Jayanti, Indah; Afandi, Agus
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research proves corporate social responsibility, company size and capital intensity affect tax avoidance. Energy sector companies listed on the IDX for the period 2018-2022 with purposive sampling and secondary data. Multiple linear regression data analysis method processed by Eviews 12 software. The results of this study simultaneously corporate social responsibility, company size and capital intensity have a significant effect on tax avoidance. The results of this study partially corporate social responsibility and company size have no significant effect and capital intensity has a significant negative effect on tax avoidance
Co-Authors Heni Pujiastuti