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Keterkaitan antara Profitabilitas, Struktur Modal, Ukuran Perusahaan dan Tax Avoidance
Salsa Shalma Auliya
; Sofie Yunida Putri
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 3
, No 1
(2026)
This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidanc...
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Peran Faktor-Faktor Keuangan dalam Mendorong Agresivitas Pajak : Literature review
Yulia Indah Prastika
; Sofie Yunida Putri
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 3
, No 1
(2026)
This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles i...
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