Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance
The government uses tax collection as a strategy to increase national income, but companies are trying to reduce the amount of tax that must be removed. This is what causes the practice of tax avoidance. The focus of this research is how factors such as operating cash flow, foreign ownership, and so...
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| Format: | Article |
| Language: | English |
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Maranatha Christian University
2023-11-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/6824 |
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| author | Nahda Paramitha Kurnia Kurnia |
| author_facet | Nahda Paramitha Kurnia Kurnia |
| author_sort | Nahda Paramitha |
| collection | DOAJ |
| description | The government uses tax collection as a strategy to increase national income, but companies are trying to reduce the amount of tax that must be removed. This is what causes the practice of tax avoidance. The focus of this research is how factors such as operating cash flow, foreign ownership, and solvency affect tax avoidance. This study applied a purposive sampling technique for the sample, with a total of 18 companies selected as research objects from 2017 to 2021 and obtained 87 observational data from companies in the mining industry sector listed on the IDX. The data is examined using a technique called panel data regression analysis using Eviews 12 in its processing. The results reveal that operating cash flow, foreign ownership, and solvency affect simultaneously. However, partially operating cash flow has an effect on tax avoidance and for foreign ownership and solvency does not partially affect tax avoidance.
Keywords: Tax Avoidance, Operating Cash Flow, and Foreign Ownership, Solvency |
| format | Article |
| id | doaj-art-ad370da07ed34fc29b39f651201d39b4 |
| institution | DOAJ |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2023-11-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-ad370da07ed34fc29b39f651201d39b42025-08-20T03:06:46ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772023-11-0115231932910.28932/jam.v15i2.68246422Operating Cash Flows, Foreign Ownership, and Solvency on Tax AvoidanceNahda Paramitha0Kurnia Kurnia1Universitas TelkomUniversitas TelkomThe government uses tax collection as a strategy to increase national income, but companies are trying to reduce the amount of tax that must be removed. This is what causes the practice of tax avoidance. The focus of this research is how factors such as operating cash flow, foreign ownership, and solvency affect tax avoidance. This study applied a purposive sampling technique for the sample, with a total of 18 companies selected as research objects from 2017 to 2021 and obtained 87 observational data from companies in the mining industry sector listed on the IDX. The data is examined using a technique called panel data regression analysis using Eviews 12 in its processing. The results reveal that operating cash flow, foreign ownership, and solvency affect simultaneously. However, partially operating cash flow has an effect on tax avoidance and for foreign ownership and solvency does not partially affect tax avoidance. Keywords: Tax Avoidance, Operating Cash Flow, and Foreign Ownership, Solvencyhttps://journal.maranatha.edu/index.php/jam/article/view/6824 |
| spellingShingle | Nahda Paramitha Kurnia Kurnia Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance Jurnal Akuntansi |
| title | Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance |
| title_full | Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance |
| title_fullStr | Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance |
| title_full_unstemmed | Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance |
| title_short | Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance |
| title_sort | operating cash flows foreign ownership and solvency on tax avoidance |
| url | https://journal.maranatha.edu/index.php/jam/article/view/6824 |
| work_keys_str_mv | AT nahdaparamitha operatingcashflowsforeignownershipandsolvencyontaxavoidance AT kurniakurnia operatingcashflowsforeignownershipandsolvencyontaxavoidance |