Analysis of factors affecting tax avoidance (Empirical study on manufacturing companies listed on the Indonesia Stock Exchange 20162018 period)

  • Nyoman Angga Pradipa Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
  • Ida Ayu Rayhita Santhi Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
  • Anak Agung Sagung Pramanaswari Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Abstract

Tax Avoidance can be interpreted as an act to make tax payment without violating applicable law. High and low tax avoidance in this study uses Cash Effetive Tax Rate (CETR). Profitability, Leverage, and Company Size are some factors that influence the effect of tax avoidance. This study aims to obtain empirical evidence of the effect of profitability, leverage, and company size on tax avoidance. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange during (BEI) the 2016-2018 that were collected 167 companies. The method of determining the sample in this study used a purposive sampling method with certain criteria in accordance with the objectives of the study, samples obtained were 198 companies. The data analysis technique used in this study is multiple linear regression analysis techniques.The results of this study indicate that Return On Assets (ROA) which have a negative impact on tax avoidance, while leverage using the Debt to Assets (DAR) ratio does not have impact on tax avoidance and company size have positive impact on tax avoidance

Published
2020-11-30