What Factors Affect Tax Avoidance?
Purpose: This study is to obtain empirical evidence about the effect of audit committees, institutional ownership, independent commissioners, company size, sales growth, leverage, profitability, capital intensity, and CSR disclosure on tax avoidance. Design/methodology/approach: This study uses a...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Maranatha Christian University
2024-11-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/9196 |
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| Summary: | Purpose: This study is to obtain empirical evidence about the effect of audit committees,
institutional ownership, independent commissioners, company size, sales growth, leverage,
profitability, capital intensity, and CSR disclosure on tax avoidance.
Design/methodology/approach: This study uses a sample of all manufacturing companies
listed on the Indonesia Stock Exchange, also known as the IDX, from 2019 to 2021, with 62
listed manufacturing companies used as samples in this study. This sample selection uses the
purposive sampling method with 186 research data and uses multiple linear regression for
hypothesis testing.
Findings: The findings of this study indicate that audit committee, company size, leverage,
and profitability affect tax avoidance, while the other 5 variables, namely institutional
ownership, independent commissioners, sales growth, capital intensity, and CSR disclosure,
have no effect on tax avoidance.
Research Limitations/Implications : The implications of this study are provide input to
companies in making corporate tax planning in the legal corridor-tax avoidance which is
influenced by corporate governance factors, characteristics and corporate social
responsibility. The implications also provide input to Indonesia's tax regulators in conducting
an analysis of the compliance of public company taxpayers and input in making tax
regulations.
Keywords: Audit Committee, Institutional Ownership, Independent Commissioner,
Capital Intensity, and CSR Disclosure. |
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| ISSN: | 2085-8698 2598-4977 |