KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia

Wen Wen (Institut Teknologi dan Bisnis Kalbis)
Maulana Malik Muhammad (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This study aims to obtain empirical evidence and analyze the factors that influence tax avoidance of the manufacturing companies in Indonesia Stock Exchange. The independent variables tested in this study were firm size, return on asset, sales growth, leverage,Capital Intensity, composition of the independent board, and audit comittee. While the dependent variable in this study is Cash effective tax rate (CETR). This study produced a sample of 159 manufacturing companies listed on the Stock Exchange in the period 2018 to 2020. The method of sampling used purposive sampling and this study used multiple linear regression analysis. This study provides results that were firm size, sales growth, leverage,Capital Intensity, composition of the independent board, and audit comittee have no influence to tax avoidance. While the return on asset have influence to tax avoidance.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...