THE DETERMINANTS OF TAX AVOIDANCE DURING THE COVID-19 PERIOD IN
THE PROPERTY AND REAL ESTATE INDUSTRY PUBLISHED ON THE
INDONESIA STOCK EXCHANGE (IDX) 2020-2022
Dublin Core
Title
THE DETERMINANTS OF TAX AVOIDANCE DURING THE COVID-19 PERIOD IN
THE PROPERTY AND REAL ESTATE INDUSTRY PUBLISHED ON THE
INDONESIA STOCK EXCHANGE (IDX) 2020-2022
THE PROPERTY AND REAL ESTATE INDUSTRY PUBLISHED ON THE
INDONESIA STOCK EXCHANGE (IDX) 2020-2022
Subject
Tax Avoidance, Profitability, Leverage, Sales Growth, and Company Size
Description
This research aims to analyze the determinants of Tax Avoidance during the Covid
period. The observed variables are Profitability, Leverage, Sales Growth, and
Company Size. Agency theory is employed to explain the effect of these four
variables on Tax Avoidance. The Property and Real Estate industry listed on the
Indonesia Stock Exchange is chosen as the research sample, given its susceptibility
to government policies during COVID-19. The results indicate that Profitability,
Sales Growth, and Company Size affect Tax Avoidance, while Leverage does not
affect Tax Avoidance. The research results do not show a difference in the research
model between the period before and during Covid-19.
period. The observed variables are Profitability, Leverage, Sales Growth, and
Company Size. Agency theory is employed to explain the effect of these four
variables on Tax Avoidance. The Property and Real Estate industry listed on the
Indonesia Stock Exchange is chosen as the research sample, given its susceptibility
to government policies during COVID-19. The results indicate that Profitability,
Sales Growth, and Company Size affect Tax Avoidance, while Leverage does not
affect Tax Avoidance. The research results do not show a difference in the research
model between the period before and during Covid-19.
Creator
Hafizh Khoirulloh, Wiwiek Prihandini
Source
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Date
2023
Contributor
peri irawan
Format
pdf
Language
english
Type
text
Files
Citation
Hafizh Khoirulloh, Wiwiek Prihandini, “THE DETERMINANTS OF TAX AVOIDANCE DURING THE COVID-19 PERIOD IN
THE PROPERTY AND REAL ESTATE INDUSTRY PUBLISHED ON THE
INDONESIA STOCK EXCHANGE (IDX) 2020-2022,” Repository Horizon University Indonesia, accessed April 23, 2025, https://repository.horizon.ac.id/items/show/7423.
THE PROPERTY AND REAL ESTATE INDUSTRY PUBLISHED ON THE
INDONESIA STOCK EXCHANGE (IDX) 2020-2022,” Repository Horizon University Indonesia, accessed April 23, 2025, https://repository.horizon.ac.id/items/show/7423.