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All Journal JAS (Jurnal Akuntansi Syariah)
Niya Tasini
Universitas Pembangunan Nasional “Veteran” Yogyakarta
Economics, Econometrics & Finance

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Determinants Of Tax Avoidance: Evidence From Indonesian Property and Real Estate Firms (2020-2023) Niya Tasini; Lita Yulita Fitriyani
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2542

Abstract

This research aims to examine and provide empirical evidence regarding the effect of financial distress, profitability, firm size, and audit committee on tax avoidance. The study uses a quantitative approach with secondary data obtained from financial statements and annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The population consists of 88 companies, with a total of 160 observations selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of IBM SPSS version 25. The results show that financial distress has a positive effect on tax avoidance. Meanwhile, profitability, firm size, and audit committee have a negative effect on tax avoidance. The findings of this research support agency theory and the theory of planned behavior in explaining tax avoidance behaviors by corporations.
Co-Authors Lita Yulita Fitriyani