Vol. 2 No. 1 (2024): February

Aminah, A., Chairina, C., &; Sari, Y. Y. (2017). The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection to Tax Avoidance. AFEBI Accounting Review, 2(2). https://doi.org/https://doi.org/10.47312/aar.v2i02.88

Anastasia, V., &; Situmorang, B. (2021). The Effect of Managerial Ownership, Leverage, and Profitability on Tax Avoidance in Manufacturing Companies Listed on the IDX in 2016-2019. Realible Accounting Journal, 1(1). https://doi.org/https://doi.org/10.36352/raj.v1i1.132

Andalenta, I., &; Ismawati, K. (2022). Tax Avoidance of Banking Companies. Accounting Research and Journals, 6(1), 225–233. https://doi.org/10.33395/owner.v6i1.627

Ardillah, K., &; Halim, Y. (2022). The Effect of Institutional Ownership, Fiscal Loss Compensation, and Accounting Conservatism on Tax Avoidance. Journal of Accounting Auditing and Business, 5(1). https://doi.org/10.24198/jaab.v5i1.37310

Ariff, A. M., Za, H., &; Hashim, A. (2014). Governance and The Value Relevance of Tax Avoidance. Malaysian Accounting Review, 13(2).

Cahyanti, I. S., Muhsin, &; Suharto, A. B. (2017). Profitability, Leverage, Liquidity & Tax Avoidance: The Case of Mining Companies Listed in the Jakarta Islamic Index. Journal of Ecus, 2(1).

Chen, X., Hu, N., Wang, X., & Tang, X. (2014). Tax Avoidance and Firm Value: Evidence From China. Nankai Business Review International, 5(1), 25–42. https://doi.org/10.1108/NBRI-10-2013-0037

Devi, N. S., &; Arinta, Y. N. (2021). The Effect of Company Size, Profitability, and Liquidity on Tax Avoidance with Capital Structure as an Intervening Variable in Sharia Commercial Banks in Indonesia. Journal of Accounting and Digital Finance, 1(2), 96–107. https://doi.org/10.53088/jadfi.v1i2.95

Dewinta, I. A. R., & Setiawan, P. E. (2016). Measurement of Company Size, Company Age, Profitability, Leverage, and Sales Growth Against Tax Avoidance. E-Journal of Accounting Udayana University, 14(3), 1584–1613.

Ernawati, S., Chandrarin, G., &; Respati, H. (2019). Analysis of the Effect of Profitability, Company Size and Leverage on Tax Avoidance (Study on Go Public Companies in Indonesia). International Journal of Advances in Scientific Research and Engineering, 05(10), 74–80. https://doi.org/10.31695/ijasre.2019.33547

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Haninun, &; Nurdiawansyah. (2014). Analysis of Effect Size Company, Profitability an Leverage Against Social Responsibility Disclosure of Listed Mining Industry in Indonesia Stock Exchange Period 2009-2012. Journal of Accounting & Finance, 5(1), 1–18.

Irawati, W., &; Sari, A. K. (2019). The Effect of Taxpayer Perception and Risk Preference on Taxpayer Compliance. Barelang Journal of Accounting, 3(2), 104–114. https://doi.org/https://doi.org/10.33884/jab.v3i2.1223

Irton, I., Fauzan, A., Purwanto, M. I., Purwanto, K., &; Rezkyani, N. (2022). The Effect of Profitability, Company Size, and Liquidity on Tax Avoidance. International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET), 1(5), 334–345. https://doi.org/10.55983/ijeset.v1i5.350

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Lim, Y. (2011). Tax Avoidance, Cost of Debt And Shareholder Activism: Evidence From Korea. Journal of Banking and Finance, 35(2), 456–470. https://doi.org/10.1016/j.jbankfin.2010.08.021

Mulyati, Y., June, H., Subing, T., Fathonah, A. N., &; Prameela, A. (2019). Effect of Profitability, Leverage and Company Size on Tax Avoidance. International Journal of Innovation, Creativity and Change. Www.Ijicc.Net, 6(8).

Norisa, I., Dewi, R. R., &; Wijayanti, A. (2022). The Effect of Profitability, Leverage, Liquidity and Sales Growth on Tax Avoidance. Transeconomics: Accounting, Business and Finance, 2(4). https://doi.org/https://doi.org/10.55047/transekonomika.v2i4.146

Novianto, R. A., &; Yusuf, P. S. (2021). The Influence Of Liquidity And Profitability On Tax Avoidance (Case Study On Consumption Goods Industry Registered On The Idx 2015-2019). Turkish Journal of Computer and Mathematics Education, 12(11), 1358–1370. https://doi.org/https://doi.org/10.17762/turcomat.v12i11.6047

Novita, E. S., &; Herliansyah, Y. (2019). The Effect of Corporate Governance Mechanism, Liquidity and Company Size on Tax Avoidance. Saudi Journal of Economics and Finance, 03(10), 366–373. https://doi.org/10.36348/sjef.2019.v03i09.001

Nugraheni, P. W., &; Mustikawati, Rr. I. (2021). The Effect of Corporate Governance, Leverage, and Accounting Conservatism on Tax Avoidance (Empirical Study of Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2017-2019). Profita Study of Accounting Science, 9(4).

Nugroho, W. C., &; Agustia, D. (2017). Corporate Governance, Tax Avoidance, and Firm Value. AFEBI Accounting Review (AAR), 02(02). https://doi.org/https://doi.org/10.47312/aar.v2i02.87

Pasaribu, D. M., &; Mulyani, S. D. (2019). The Effect of Leverage and Liquidity on Tax Avoidance with Inventory Intensity as a Moderation Variable. Maranatha Journal of Accountancy, 11(2), 211–217. https://doi.org/https://doi.org/10.28932/jam.v11i2.1996

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Praditasari, N. K. A., & Setiawan, P. E. (2017). The Effect of Good Corporate Governance, Company Size, Leverage and Profitability on Tax Avoidance. E-Journal of Accounting Udayana University, 19(2).

Prasetya, G., &; Muid, D. (2022). The Effect of Profitability and Leverage on Tax Avoidance. Diponegoro Journal of Accounting, 11(1), 1–6.

Primasari, N. H. (2019). Leverage, Company Size, Profitability, Sales Growth, Proportion of Independent Commissioners and Audit Quality Against Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2014-2016 Period). Journal of Accounting and Finance, 8(1). https://doi.org/http://dx.doi.org/10.36080/jak.v8i1.838

Saputra, M. D. R., & Asyik, N. F. (2017). The Effect of Profitability, Leverage and Corporate Governance on Tax Avoidance. Journal of Accounting Science and Research, 6(8).

Sormin, F. (2020). The Influence of Size, Leverage and Corporate Social Responsibility on Tax Avoidance. International Journal of Academic Research in Accounting, 10(2), 31–35. https://doi.org/10.6007/IJARAFMS/v9-i2/7270

Susanti, C. M. (2018). The Effects of Conservatism, Leverage, Profitability and Company Size on Tax Avoidance. Journal of Taxation, Accounting and Public Finance Information, 13(2), 181–198. https://doi.org/http://dx.doi.org/10.25105/jipak.v13i2.5021

Swingly, C., &; Sukartha, I. M. (2015). The Effect of Executive Character, Audit Committee, Company Size, Leverage and Sales Growth on Tax Avoidance. E-Journal of Accounting Udayana University, 10(1), 47–62.

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Tarmizi, R., Soedarsa, H. G., Indrayenti, & Andrianto, D. (2018). The Effect of Liquidity and Profitability on Stock Returns. Journal of Accounting & Finance, 9(1), 21–33.

Tohir, S. A. (2020). The effect of profitability, leverage, liquidity, firm size and company age on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX).

Triyanti, N. W., Titisari, K. H., &; Dewi, R. R. (2020). The Effect of Profitability, Size, Leverage, Audit Committee, Independent Commissioner and Company Age on Tax Avoidance. Scientific Journal of Batanghari University Jambi, 20(1), 113. https://doi.org/10.33087/jiubj.v20i1.850

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Waluyo. (2017). The Effect of Good Corporate Governance on Tax Avoiance: Empirical Study of The Indonesian Banking Company. The Accounting Journal of BINANIAGA, 02(02), 2580–1481.

John, Y., &; Sherly, F. (2022). The Effect of Profitability, Leverage, Audit Quality, and Other Factors on Tax Avoidance. TSM Accounting E-Journal, 2(2), 543–558.

Yuniarsih, N. (2018). The Effect of Accounting Conservatism and Corporate Governance Mechanism on Tax Avoidance. Academic Research International, 9(3).