English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The purpose of this reserch is to examine and analyze (1) the influenceof profability on tax avoidance, (2) the influence of leverage on tax avidance, (3) the influence of company size on tax avoidance, (4) the influence of political connection on tax avoidance, and (5) the influence of  intensity of fixed assets on tax avoidance The object of this research used mining company listed in BEI in 2015-2017. Companies which used as sample were 17 samples for 3 years of observation. The technique of data analysis used logistic regression analysis The results of this research shows that profitability has a positive influence on tax avoidance because high profitability will ncrease the taxes. On the other hand, leverage, company size, political connection, and intensity of fixed assets have negative influene on tax avoidance because the company is considering to long term effect on performing tax avoidance

accruals (accounting research journal of sutaatmadja)

THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE, POLITICAL CONNECTION AND FIXED ASSET INTENSITY ON TAX AVOIDANCE (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2015-2017)