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Agustiawan, Agustiawan
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Journal : Research of Accounting and Governance

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The Influence of Financial Factors on Tax Avoidance in Manufacturing Companies Apriyanti, Panca; Agustiawan, Agustiawan; Putri, Adriyanti Agustina
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.170

Abstract

The purpose of this study is to investigate how company size, leverage, and profitability affect the likelihood of tax evasion in manufacturing firms that are listed on the Indonesia Stock Exchange. The study employs a quantitative methodology, utilizing secondary data obtained from financial and annual company reports available on the website www.idx.co.id. Using a purposive sampling methodology, 71 sample firms with 284 analytical units were acquired over the course of four years of observation. Multiple regression analysis is the method used for data analysis. The SPSS software, version 25, was used to test the sample. The study's findings indicate that tax avoidance is influenced by profitability, leverage, and company size, based on the outcomes of multiple regression analysis performed at a significance level of 5%. The implications of these findings for managerial decision-making are profound. Managers must be cognizant of the financial factors that influence tax avoidance tendencies within their companies and formulate strategies to optimize tax positions while ensuring compliance with legal and ethical standards. This knowledge empowers managers to make financial structures practices that financial goals and tax obligations.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afriana, Nurhayati Amrullah Amrullah Angga Prayoga Apriyanti, Panca Arman Arman Asriani Asriani, Asriani Aulia, M.Reza Azani, Nazwira Budiman, Cecep Dewi, Titis Puspita Elsyahpitri, Sonia Febri, Yolanda Aryan Fhitriana Pakpahan, Suzan Fionasari, Dwi Fomandes, Zyqro Milid Halimang, St. Hardiyanti, Dwi Hartina, Siti Hikmatul Amri Hisbullah Hisbullah Hutagalung, Lenny A. F. Hutagalung, Suzanne C. Icha Nurfadhilla ilham, annisa puteeri Ilvira, Muhammad Natsir Irayana, Ulya Jaya Jaya Julianti, Windi Lawita, Nadia Fathurrahmi Lianda, Jefri Lina, Wella Rosa Liza Fitria, Liza Mastari, Ekawaty Suryani Misuri, Misuri Muhammad Fajri Multazam, Andi Nadella, Suraya Naiya Aulia Putri Nasution, Siti Khairunnisa Nur Fitriana Nur Fitriana Nurkahiran, Nurkahiran Pakpahan, Sartika Pratama, Muhammad Aji Putra, Rudi Syaf Putri, Annie Mustika R.Septian Armel Rahmi, Fitri Indria Ramashar, Wira Ririn Melati Romli, Sunaryo Safitri, Ersha Wiriani Santosa, Fajar Julian Saputra, Yoni Saputri, Sri Wulan Saragih, Tiana Sari, Dian Puji Puspita Sari, Imelia Sari, Sonia Novita Simanjuntak, Helkia Yohana Simme, Ervina siti rodiah Siti Samsiah, Siti Sofian, Sofian Solihin, M Sura', Widia Riski Suriyanti, Linda Hetri Susandi, Eko Syaf Putra, Rudi Syafitri, Andini Syahidah, Syahidah Syarif Husin Tabari, Muhammad Fadhlan La Tarmizi Tarmizi Tengku Resti Erika Yusman Ultsani, Mila Usman, Hikmawati Wayra, Hariko Wiraandika, Gatra Yustin Giftiani Yusuf, Eka Yustian Zelfia