Sutanto, Mely and Widyasari, Permata Ayu (2022) Pengaruh Life Cycle Perusahaan Terhadap Tax Avoidance Pada Emiten Bei Periode 2017-2019. Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap), 5 (1). pp. 62-87. ISSN 2622-612X.
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Abstract
The study aims to prove the relationship between the firm's life cycle stages and tax avoidance. This study uses Dickinson (2011) model as the proxy of the life cycle stages, which based on cash flow patterns. The sample in this study are 195 companies engaged in the manufacturing sector that listed on the Indonesia Stock Exchange (IDX). The results of regression model shows that firm life cycle stages have a significant determinant on the tendency of companies do tax avoidance. This study is expected to be useful for management, investors, and academics as a guide to make a better decision.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | tax avoidance; firm life cycle |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | PERMATA AYU WIDYASARI |
| Date Deposited: | 09 Jun 2022 09:26 |
| Last Modified: | 09 Jun 2022 09:26 |
| URI: | http://repository.ubaya.ac.id/id/eprint/41957 |
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