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All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research
Yulianti, Vista
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Other

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Journal : Journal of International Multidisciplinary Research

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The Dynamics of Tax Avoidance: Examining How Profitability, Solvency, Capital Intensity, and Company Size Interact Yulianti, Vista; Sulistyorini Wulandari, Dian; Yulianti, Yayang
Journal of International Multidisciplinary Research Vol. 2 No. 9 (2024): September 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr903

Abstract

Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Co-Authors Balqis, Hera Afifah Pasha, Revina Rustianah, Rustianah Sulistyorini Wulandari, Dian WIDIASTUTI - Wulandari, Dian Sulistyorini Yulianti, Yayang