In: Pratiwi, A., Putra, W. E., & Kusumastuti, R. (2019). PENGARUH TOTAL QUALITY MANAGEMENT, BUDAYA ORGANISASI, GAYA KEPEMIMPINAN DAN KOMITMEN (Studi pada PT . Bank Rakyat Indonesia di Kota Jambi). Journal of Applied Managerial Accounting, 3(2), 300–310.
In: Putra, W. E. (2018). Analisis Pengaruh Pengawasan Fungsional , Akuntabilitas Publik Dan Peningkatan Pelayanan Publik Terhadap Kinerja Pemerintah Daerah ( Studi Empiris Pada SKPD di Provinsi Jambi ). Jurnal Akuntansi Dan Pajak, 18(02), 181–187.
In: Putra, W. E. (2017). Analisis Faktor – Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Kota Jambi). Jurnal Riset Akuntansi Terpadu, 10(2), 282–293.
In: Mukhzarudfa, Putra, W. E. (2020). Accounting Information and Non-Accounting Information in Financing Decision: in Islamic Banking Indonesia. International Journal of Recent Technology and Engineering (IJRTE), 8(6), 1425–1429. DOI: 10.35940/ijrte.F7717.038620
In: Putra, W. E., & Setiawan, D. (2019). THE SUCCESS ANALYSIS OF IMPLEMENTATION OF THE ELECTRONIC SYSTEM INTEGRATED FINAL PROJECT OF JAMBI UNIVERSITY STUDENTS WITH DELONE AND MCLEAN MODEL APPROACH. JEBI (Jurnal Ekonomi Dan Bisnis Islam), 4(2), 147–156
In: Lubis, T. A., & Putra, W. E. (2013). KEUNGGULAN DAYA SAING BERKELANJUTAN BERDASARKAN REPUTASI UKURAN AKUNTANSI BUMN Tbk INDONESIA. El-Dinar, 1(1), 100–113.
Purpose of the study: This study is to determine the effect of profitability, leverage, company size, capital intensity, and institutional ownership simultaneously and partially on tax avoidance in Indonesia. Methodology: This study uses a quantitative approach to the type of descriptive research. The population of this research is property, real estate, and building constructs companies from 2013 - 2017, as many as 63 companies, which listed on the Indonesia Stock Exchange (IDX). While the samples in this study were 31 companies. The data analysis method used is multiple linear regression analysis. Principal Findings: Profitability, leverage, company size, and institutional ownership partially influencing tax avoidance. However, the intensity of capital partly does not affect tax avoidance. Applications of this study: This study suggests that the government makes several efforts to intervene to increase tax literacy on companies, the public, and expand access to higher education, as well as improve the quality of the democratization process to enhance tax compliance in Indonesia. Novelty/Originality of this study: This research brings new evidence on the relationship between profitability, leverage, company size, and institutional ownership on tax avoidance in Indonesia.
In: Putra, W. E., Mirdah, A., & Siregar, P. Y. (2020). Determinan Faktor- Faktor Yang Mempengaruhi Minat Wajib Pajak Dalam Penggunaan e-filing. Jurnal Sistem Informasi, Keuangan, Auditing dan Perpajakan (SIKAP), 4(2), 173–187.
In: Chairunnisya, R., Afrizal, & Putra, W. E. (2014). That Influence The Application Of Accounting Conservatism In Finance Reports ( Empirical Study In Manufacturing Companies Which Are Listed In The Jakarta Stock Exchange Period 2011-2014 ) 56 Factors. AFEBI Accounting Review (AAR), 2(1), 64–77.
In: Febrianti, I., Lubis, T. A., & Putra, W. E. (2014). PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN. Jurnal InFestasi, 10(2), 131–137.
In: Wirmie Eka Putra, Kusuma, I. L., & Dewi, M. W. (2020). FIRM CHARACTERISTIC, OWNERSHIP STRUCTURE AND VOLUNTARY DISCLOSURE: A Study of Indonesian Listed Manufacturing Firm. International Journal of Economics, Bussiness and Accounting Research (IJEBAR), 4(2), 386–399.
In: Afrizal, Putra, W. E., Yuliusman, & Hernando, R. (2020). The Effect of Accounting Conservatism , CSR Disclosure and Tax Avoidance on Earnings Management : Some Evidence From Listed Companies in Indonesia. International Journal of Advanced Science and Technology, 29(04), 1441–1456.
In: Putra, W. E., Afrizal, Mukhzarudfa, & Lubis, T. A. (2020). What Factors Do Influence Islamic Social Reporting (ISR) Disclosure? Evidence from Indonesia. International Journal of Recent Technology and Engineering (IJRTE), 8(5), 50–55. DOI: 10.35940/ijrte.E5622.018520
In: Yuliusman, Putra, W. E., Gowon, M., Dahmiri, & Isnaeni, N. (2020). Determinant Factors Audit Delay : Evidence from Indonesia. International Journal of Recent Technology and Engineering (IJRTE), 8(6), 1088–1095. https://doi.org/10.35940/ijrte.F7560.038620