The Role Real Estate Tax Avoidance in Indonesia

Arisanjaya Doloan ; Nuratni Botutihe
Proceeding. of The International Conference on Bus... 📅 2023 Vol 1, No 2 🔗 DOI: 10.56444/icbeuntagsmg.v1i2.1389
Abstract
Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion
Keywords
Chow Test; Hausman Test; Lagrange Multiplier Test; Tax Evasion; Company Size; Leverage; Profitability; Institutional Ownership
How to Cite

Arisanjaya Doloan & Nuratni Botutihe (2023). The Role Real Estate Tax Avoidance in Indonesia. Proceeding. of The International Conference on Business and Economics, 1(2). https://doi.org/10.56444/icbeuntagsmg.v1i2.1389

Arisanjaya Doloan; Nuratni Botutihe, "The Role Real Estate Tax Avoidance in Indonesia," Proceeding. of The International Conference on Business and Economics, vol. 1, no. 2, 2023.

Arisanjaya Doloan; Nuratni Botutihe. "The Role Real Estate Tax Avoidance in Indonesia." Proceeding. of The International Conference on Business and Economics, vol. 1, no. 2, 2023.

Arisanjaya Doloan; Nuratni Botutihe. "The Role Real Estate Tax Avoidance in Indonesia." Proceeding. of The International Conference on Business and Economics 1, no. 2 (2023).

Arisanjaya Doloan & Nuratni Botutihe (2023) 'The Role Real Estate Tax Avoidance in Indonesia', Proceeding. of The International Conference on Business and Economics, 1(2). doi: 10.56444/icbeuntagsmg.v1i2.1389.

Arisanjaya Doloan; Nuratni Botutihe. The Role Real Estate Tax Avoidance in Indonesia. Proceeding. of The International Conference on Business and Economics. 2023;1(2).

Artikel Terkait

The Effect of Digital Payment Implementation and Transaction Security on the Development of MSMEs with Financial Stability as a Mediating Variable(A Study of SMEs in Sorong City)

Kurniati, Wenty; Gifelem, Yowel Oktofianus

The Influence of Digital Leadership and Digital Culture on Organizational Performance thru Techno-Work Engagement at the Immigration Office Class I Special Check Point Semarang

Efrilia, Marisa; Viviorini; Sugiyarti, Gita

The Influence of E-Marketing Capability and Customer Engagement on SME Marketing Performance with Customer Trust as an Intervening Variable

Hui Nee, Au Yong; Sugiyarti, Gita; Mardiyono, Aris

Human Resource Reform and Transformational Leadership As a Determinant of Employee Professionalism: Analysis of the Role of Resistance Towards Change in Public Organizations

Ika Retno Widiani, Elisabeth; Kurnia Damayanti, Ima

From Institutional Sustainability to Human Behavioral Engagement: An Adaptive Governance Perspective in the Mining Sector – A Literature Review

Ansari, Majid; Englishtina, Inti; Dwi Putranti, Honorata Ratnawati

Transformational Leadership and Work-Life Balance on Job Satisfaction: The Mediating Role of Employee Engagement

Puspita, Arum; Hui Nee, Au Yong
Tren Sitasi Jurnal