https://ejournal.stiedewantara.ac.id/index.php/JAD <p><strong>JAD: Jurnal Akuntansi Dewantara</strong> merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di <strong>bidang Akuntansi dan Keuangan</strong>.</p> <p><strong>JAD: Jurnal Akuntansi Dewantara</strong> diterbitkan oleh&nbsp;Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Januari dan Juli dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi dan Keuangan</p> <p>Artikel yang di publikasikan dalam JAD: Jurnal Akuntansi Dewantara adalah <strong>artikel hasil penelitian</strong> dari berbagai penulis baik dalam dan luar negeri, dengan melalui review yang ketat oleh para reviewer yang sangat berkompeten di bidangnya dari berbagai perguruan tinggi serta praktisi&nbsp; untuk menjaga kualitas artikel dalam JAD: Jurnal Akuntansi Dewantara</p> <p>Jurnal ini diharapkan mampu memberikan kontribusi atas berbagai permasalahan dan persoalan yang ada pada bidang akuntansi dan keuangan serta mampu mengispirasi, mencerdaskan dan memberi pencerahan&nbsp;</p> en-US <p>Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show">Copyright on any article is retained by the author(s).</li> <li class="show">The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</li> <li class="show">The article and any associated published material is distributed under the&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a></li> </ol> publikasi@itebisdewantara.ac.id (Beni Sucipto, SM, MM) publikasi@itebisdewantara.ac.id (admin jurnal) Mon, 12 Jan 2026 12:46:00 +0700 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/1526 <p><em>Tax avoidance is a strategy or method used by companies to avoid or reduce corporate taxes legally. The purpose of this study is to analyze the effect of ownership structure, capital intensity, and liquidity on tax avoidance in technology sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The quantitative method used was secondary data in the form of company annual reports for the period 2022-2024. Using a purposive sampling method, 13 companies met the established criteria. The results show that ownership structure has no effect on tax avoidance, capital intensity has a negative effect on tax avoidance, and liquidity has no effect on tax avoidance. The conclusion is that institutional shareholders do not prioritize oversight, and the higher the level of fixed asset ownership, the higher the level of tax avoidance. Furthermore, the higher the level of liquidity used for tax avoidance.</em></p> Lenni Milandini, Pujo Gunarso Copyright (c) 2026 LenniMilandini https://creativecommons.org/licenses/by-sa/4.0 https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/1526 Mon, 12 Jan 2026 12:43:35 +0700