Factors influencing tax avoidance: an empirical study on the Indonesian stock exchange

Nurdin, Fajar and Nadia, Nadia (2022) Factors influencing tax avoidance: an empirical study on the Indonesian stock exchange. Journal of Accounting Auditing and Business, 5 (2). pp. 57-67. ISSN 2614-3844

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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 from 2015-2019. The sample collection technique is purposive sampling. The total sample used in this study was 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 tests' results stated that the Return on assets significantly negatively affects tax avoidance. In contrast, leverage and political connections significantly positively affect tax avoidance. Simultaneous returns on assets, leverage and political connections affect tax avoidance, with an influence rate of 35.6%. The remaining 64.4% can be described by other independent variables not included in the study

Item Type: Journal Article
Keywords: Return On Assets (ROA); leverage; political connections; tax avoidance
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Fajar Nurdin
Date Deposited: 21 Oct 2022 14:20


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