The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country
Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Muhammadiyah Ponorogo
2023-03-01
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| Series: | Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi |
| Subjects: | |
| Online Access: | https://journal.umpo.ac.id/index.php/ekuilibrium/article/view/5981 |
| _version_ | 1811154668400672768 |
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| author | Hanny Purnomo Rizky Eriandani |
| author_facet | Hanny Purnomo Rizky Eriandani |
| author_sort | Hanny Purnomo |
| collection | DOAJ |
| description | Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. This study using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. The result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome. |
| first_indexed | 2024-04-10T04:20:58Z |
| format | Article |
| id | doaj.art-b7fa9513816a4eb8b235fedb682b2833 |
| institution | Directory Open Access Journal |
| issn | 1858-165X 2528-7672 |
| language | Indonesian |
| last_indexed | 2024-04-10T04:20:58Z |
| publishDate | 2023-03-01 |
| publisher | Universitas Muhammadiyah Ponorogo |
| record_format | Article |
| series | Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi |
| spelling | doaj.art-b7fa9513816a4eb8b235fedb682b28332023-03-11T06:18:00ZindUniversitas Muhammadiyah PonorogoEkuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi1858-165X2528-76722023-03-01181728210.24269/ekuilibrium.v18i1.%y.pp72-822123The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging CountryHanny Purnomo0Rizky Eriandani1Faculty of Business and Economic, University of SurabayaFaculty of Business and Economic, University of SurabayaTaxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. This study using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. The result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome.https://journal.umpo.ac.id/index.php/ekuilibrium/article/view/5981enviromental uncertainty, tax avoidance, managerial ability |
| spellingShingle | Hanny Purnomo Rizky Eriandani The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi enviromental uncertainty, tax avoidance, managerial ability |
| title | The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country |
| title_full | The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country |
| title_fullStr | The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country |
| title_full_unstemmed | The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country |
| title_short | The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country |
| title_sort | effect of enviromental uncertainty and tax avoidance the role of managerial ability in emerging country |
| topic | enviromental uncertainty, tax avoidance, managerial ability |
| url | https://journal.umpo.ac.id/index.php/ekuilibrium/article/view/5981 |
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