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description Research paper public Sekolah Tinggi Ilmu Ekonomi Trisakti

FACTORS AFFECTING TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED IN IDX

Sabar Josua Manahara, Rian Sumarta
Diterbitkan 30 Agustus 2021

Abstrak

Tax is one of the largest sources of income for a country, including Indonesia. Based on the characteristics, tax is compelling, therefore taxpayers must pay taxes in accordance with the standards and regulations. On the other hand, for taxpayers, tax is seen as an expense that can reduce the profits. In response to that, to minimize the amount of tax payable, taxpayers tend to take tax avoidance measures by exploiting loopholes in existing tax regulations. This study aims to obtain empirical evidence regarding the effect of firm size, return on assets, leverage, capital intensity, sales growth, independent commissioners, and audit committee on tax avoidance. This study uses purposive sampling method. There are 237 data from 79 manufacturing companies listed on Indonesia Stock Exchange from 2017-2019 period that meet the criteria. Multiple regression method is used to analyze the data. The results show that return on assets, leverage have a significant effect on tax avoidance, while other independent variables such as company size, capital intensity, sales growth, independent commissioners, and audit committee do not have significant effect on tax avoidance.

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