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Achyar Achyar
Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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The Relations between Labor Investment Inefficiency and Tax Avoidance: The Covid-19 Pandemic as a Moderating Variable Achyar Achyar; Yulianti Yulianti
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1356

Abstract

This study aims to (1) analyze the relations between labor investment inefficiency and tax avoidance and (2) whether the COVID-19 pandemic moderates the relations between labor inefficiency and tax avoidance behavior in manufacturing companies in Indonesia. By using a sample of 110 manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) in the 2016-2020 period and processed using the Ordinary Least Squares (OLS) method, this study finds that labor investment inefficiency has a significant negative effect on tax avoidance. Moreover, Covid-19 has also strengthened the relations between labor investment inefficiency and tax avoidance.
Co-Authors Yulianti Yulianti