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Karin Amalia
Universitas Prima Indonesia

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TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Tetty Tiurma Uli Sipahutar; Karin Amalia
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.26

Abstract

The government's goal in taxation is to maximize revenue generated from the taxation sector, but this will certainly be contrary to the goals of each company as a taxpayer because basically, the company will try to reduce or minimize the costs that will be used to get maximum profit then this research intends to explore the impact of the variables Leverage, Profitability, Company Performance, Company Size on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. This study uses an associative quantitative approach method. The determination of the sample in the research is the purposive sampling method, with the number of samples selected being 225 companies with an observation period of 5 years so the total sample obtained is 194 companies. According to the results of the tests that have been carried out, it was found that Tax Avoidance is significantly influenced by Leverage, and Profitability, while Company Performance and Company Size have no impact on Tax Avoidance. The results of the study imply the role of supervision and monitoring in implementing optimal corporate tax planning to reduce the level of tax avoidance.
Co-Authors Tetty Tiurma Uli Sipahutar