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Nadia Nadia
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Journal : Journal of Accounting Auditing and Business

 1 
Factors Influencing Tax Avoidance : An Empirical Study on the Indonesian Stock Exchange Fajar Nurdin; Nadia Nadia
Journal of Accounting Auditing and Business Vol 5, No 2 (2022): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i2.39512

Abstract

The study aimed to determine the effect of returns on assets, leverage, and political connections to the level of tax avoidance . This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample collection technique is purposive sampling and obtained a total of  11 companies.  The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or the company's website .  Data analysis uses multiple linear regression tests with the help of SPSS software version 20. The  results of tests that have been done stated that the return on assets has a significant negative effect on tax avoidance. While leverage and political connections have a significant positive effect on tax avoidance.  Simultaneous  returns on assets, leverage ,and political connections affect tax avoidance, with an influence rate of 35.6% while the remaining 64.4% can be described by other independent variables not included in the study
Co-Authors Abu Umayah Ahmad Hadi Alimuddin Ali Anwar Fauzi Arief Eko Supriadi Arrohman Arrohman Arsi Arsi Bambang Gunawan Cut Yusnidar Desri Resfita Desriza Rahma Dani Deswati Deswati Devhani Fitri Devi Risma Elfin Meidi Evi Suryawati Evi Suryawati Faiz Syam Ridwan Faizal Rizki Faizal Rizki, Faizal Fajar Nurdin Firmansyah Firmansyah Fitri Yani Hafzana Bedasari Hatta, Isnur HERI FATHURAHMAN Hukmi Hukmi Ikhsan, Masrul Irene Sandra Olivia Iwan Mulyadin Kasirul Fadli Mariani Natalina Marinani Natalina Mivtahurrahimah Mivtahurrahimah Moh. Ainun Najib Muftihatul Khaeriyah Muhammad Khoirul Ritonga Mukri Purnama Nasution Narwen Narwen Orina Vandini Putri Nilam Sari Sahrudin Sahrudin Saiful Akhyar Lubis Seti Aprilianti Siti Zahara Slamet Budi Mulyono Slamet Budi Mulyono, Slamet Budi Sukriani Kursia, Sukriani Swasti Arliningtyas Teuku Isnaini Tien Asmara Palintan Toni Toni Ulya Azizi Sukma Yanse Masliana Pakpahan Yati Nurhayati Yoppi Juli Priyono Yuana Yuana Yulianti, Lyra Yunita Nurfadila Zilhasrati Zilhasrati