TAX AVOIDANCE: BERKAIT DENGAN DERIVATIF KEUANGAN SERTA FIXED ASSET INTENSITY

Authors

  • Airlin Permata Sari STIE Wijaya Mulya Surakarta, Indonesia
  • Andrik Gastri Widjatmiko Akuntansi, STIE Pemuda Surabaya, Indonesia
  • Yety Anggraini STIE Wijaya Mulya Surakarta, Indonesia
  • Wahyu Wismawati STIE Wijaya Mulya Surakarta, Indonesia

DOI:

https://doi.org/10.29040/jie.v9i3.17976

Abstract

This research begins with the concern that the realization of total tax revenue does not meet expectations. This study examines 37 banking companies, comprising a total of 292 firm-year samples, using panel data regression analysis methods. Based on the findings, it can be concluded that the financial derivative variable has a positive influence on tax avoidance. Additionally, the fixed asset intensity variable also has a negative impact on tax avoidance. Ultimately, this research is expected to provide contributions to companies, future researchers, and stakeholders regarding tax avoidance.

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Published

2025-08-09

How to Cite

Airlin Permata Sari, Andrik Gastri Widjatmiko, Yety Anggraini, & Wahyu Wismawati. (2025). TAX AVOIDANCE: BERKAIT DENGAN DERIVATIF KEUANGAN SERTA FIXED ASSET INTENSITY . JURNAL ILMIAH EDUNOMIKA, 9(3). https://doi.org/10.29040/jie.v9i3.17976

Issue

Vol. 9 No. 3 (2025): EDUNOMIKA

Section

Articles

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