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Journal : AKUNTANSI DEWANTARA

 1 
ANALISIS DETERMINAN PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sibarani, Revalino Sahat Tua; Espa, Vitriyan; Haryono
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17316

Abstract

This research aims to analyze the effect of leverage, capital intensity, profitability, and institutional ownership on tax avoidance in the food and beverage subsector companies listed on the IDX during the period of 2019-2023. 17 companies were selected using purposive sampling technique, resulting in 85 observations for the analysis The analytical method employed is panel data regression using Eviews 10. The results show that partially leverage, capital intensity, and institutional ownership have no significant effect on tax avoidance. However, profitability has a negative and significant effect on tax avoidance. Simultaneously, leverage, capital intensity, profitability, and institutional ownership have a significant effect on tax avoidance. According to agency theory, principals and agents are prepared to accept high tax consequensces if the companies achieve high profitability. Additionally, tax practitioners should particularly monitor companies with low profitability, as tax avoidance tends to increase.
Co-Authors ., Rusliyawati Abdul Haris ade rahmawati Ade Sutrisna Afli Audryna Agus Hardiansyah, Muhammad AGUS RIYANTO Agus Sulaksono Agus Yuwono Agusti Efi Aishy, Rahadatul Aisyah, Hanifah Aji Sukarno Angga Mursitasari Aris Budi Setyawan Astarani , Juanda Aswat, Ibnu Atiek Rostika Noviyanti Azmi Saleh Bagus Nurcahyo Bahrul Ulum Budi Santosa Budi Santoso Budiwirman Damayanti, Fera Dayu Kusuma, Hersandy Dedi Aprianto Dhafet, Nur Aeni Muhlisa Ditiya Himawati Elida Elok Heniwati Endang Siswati Engela Evy Ernawati Erniyati, Yelni Evy Ernawati Fadhli Nur Afandi Fatmawati, Adinda Ferdian Finalianti Roskaputri Gimin Hadir Hudiyanto Hambali Hani Harlan Herma Liza Hersandy Dayu Kusuma I Nyoman Miyarta Yasa Icha Elisa Uli Kudadiri Inayah Indah Ayu Lestari, Shafira Indah Epriliati Irwan Kurnia iswanto Janah, Aminatul Jenika Dwi Fitria Joko Utomo Joko Utomo Juanda Astarani Juliandri Juliani Pudjowati Julius Nursyamsi Jumili Arianto Junaidi Junaidi Kapriana, Angga Permadi Karpriana, Angga Permadi Kartini, Uyun Khairul Anam Komsi Koranti Kurnia, Irwan Lalu Hasan Ashari Lasminiasih Ludyanto, Muhammad Ferdy Malathy Batumalay Mardedi, Lalu Zazuli Azhar Masrin Mochammad Muchid Mochammad Rizal Monica, Della Muhammad Raihan Wicaksono Muhsin Mushin Nazarrudin, Alfian Nella Yantiana Nugraha, M. Brigas Ajie Nur Fadhilah Pitaloka, Widia Natakusuma Diah Pramudya Sulaeman, Allyn Prihandoko Puji Astuti Pujiastuti, Eka Putut Handoko Rachmi Ridho Rafa, Wukuf Dilvan Rahayu, Ainun Rahmadona, Nova Rahmadya Trias Handayanto Renny Nur Afida Rina Sugiarti Rizki Wulan Novianti Rizky Hidayati Rumayya Rusliyawati Salsabilla Ramadhona Santoso, Handri Sari, Shinta Bella Sarifah Nurjanah Sasih Gunalan Setiawan, Ramdhani Sianipar, Ratu Santana Dewi Pertiwi Sibarani, Revalino Sahat Tua Sindy Safitri Skarmelia Goresti Getsemani Dala Solihudin Sri Nawangsari Sri Puji Ganefati Sri Sularti Dewanti Handayani, Sri Sularti Dewanti Sri Sumartiningsih Stanty Aufia Rahmat Sugeng Samiyono Sugianto Suharni, Syed Fajar YusFerry Susi Tri Wahyuni Syafiqoh, Aisyatus Tertio Kunto Dewo Titi Prihatin Ullya Rahmawati Vibriana Wulandari, Evita Vitriyan Espa Wardoyo Wijayanti, Selly Wiraputra, Muhammad Rizki Wiwik Handayani Yadona, Putri Yati B. Yuliyati Zayyana Cendikia Medina