Sari Rusmita

Analysis of the Influence of Institutional Ownership, Sales Growth, Profitability, and Company Size on Tax Avoidance

Vincentia Sekar Ganjur Woro Kristiani, Sari Rusmita & M. Fahmi · Asian Journal of Economics, Business and Accounting · 2024

Aims: To determine and examine the effect of institutional ownership, sales growth, profitability, and company size on tax avoidance in Industrial Sector Companies listed on the Indonesia Stock Exchange. Studi Design: quantitative research. Place and Duration of Study: Industrial...

Open access Research Article 10.9734/ajeba/2024/v24i31244

Does Profitability, Leverage, and Company Size Play a Role in Taking Tax Avoidance Actions?

Uray Muhammad Iqbal Saputra & Sari Rusmita · Asian Journal of Economics, Business and Accounting · 2023

The purpose of this study was to determine the relationship between profitability, company size, and leverage on tax avoidance in property and real estate companies listed on the IDX in 2018-2022. This research was conducted using quantitative methods. The sample used in this stu...

Open access Research Article 10.9734/ajeba/2023/v23i191084

The Effect of Pharmaceutical Manufacturing Sector Company Characteristics on Tax Aggressiveness

Tiya Nurfauziah & Sari Rusmita · Asian Journal of Economics, Business and Accounting · 2023

This research is focused on the Health sector, especially in the Pharmaceutical Manufacturing Company Sub-Sector. Especially where during the Covid-19 pandemic, Pharmaceutical Manufacturing Companies experienced a significant increase in revenue compared to various other sectors...

Open access Research Article 10.9734/ajeba/2023/v23i191075