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Ni Ketut Lely Aryani Merkusiawati
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance Pande Putu Biantari Darmayanti; Ni Ketut Lely Aryani Merkusiawati
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p12

Abstract

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility
Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance Syifa Pitaloka; Ni Ketut Lely Aryani Merkusiawati
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p14

Abstract

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive
Co-Authors Pande Putu Biantari Darmayanti Syifa Pitaloka