The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies
The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that i...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2017-09-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/10385 |
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| author | Turyatini Turyatini |
| author_facet | Turyatini Turyatini |
| author_sort | Turyatini Turyatini |
| collection | DOAJ |
| description | The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that its became the target of intensive monitoring by the tax authorities. The aim of this research is to analyze the effect of leverage, company size, sales growth, institutional ownership, and independent commissioners on tax avoidance in property and real estate companies The population of this research is real estate property company which number 47 companies and the sample is 18 companies is done by using purposive sampling method. The instrument used to analyze the hypothesis is multiple linear regression. The results show that leverage and company size have significant effect on tax avoidance. Sales growth, institutional ownership and independent commissioners do not have significant effect on tax avoidance. |
| format | Article |
| id | doaj-art-a9427ac12e0f4c32b95b41e3fd508f85 |
| institution | DOAJ |
| issn | 2085-4277 |
| language | English |
| publishDate | 2017-09-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-a9427ac12e0f4c32b95b41e3fd508f852025-08-20T03:18:50ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772017-09-019214315310.15294/jda.v9i2.103857125The Analysis of Tax Avoidance Determinant on The Property and Real Estate CompaniesTuryatini Turyatini0PT Chimarder Jl Tamansiswa Sekaran Gunungpati Semarang 50229, IndonesiaThe tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that its became the target of intensive monitoring by the tax authorities. The aim of this research is to analyze the effect of leverage, company size, sales growth, institutional ownership, and independent commissioners on tax avoidance in property and real estate companies The population of this research is real estate property company which number 47 companies and the sample is 18 companies is done by using purposive sampling method. The instrument used to analyze the hypothesis is multiple linear regression. The results show that leverage and company size have significant effect on tax avoidance. Sales growth, institutional ownership and independent commissioners do not have significant effect on tax avoidance.https://journal.unnes.ac.id/nju/index.php/jda/article/view/10385tax avoidanceleveragecompany sizesales growth |
| spellingShingle | Turyatini Turyatini The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies Jurnal Dinamika Akuntansi tax avoidance leverage company size sales growth |
| title | The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies |
| title_full | The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies |
| title_fullStr | The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies |
| title_full_unstemmed | The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies |
| title_short | The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies |
| title_sort | analysis of tax avoidance determinant on the property and real estate companies |
| topic | tax avoidance leverage company size sales growth |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/10385 |
| work_keys_str_mv | AT turyatinituryatini theanalysisoftaxavoidancedeterminantonthepropertyandrealestatecompanies AT turyatinituryatini analysisoftaxavoidancedeterminantonthepropertyandrealestatecompanies |