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Dewianawati, Dwi
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Journal : International Journal Of Science, Technology

 1 
An Analysis of Tax Avoidance in Food Beverage Companies Registered in Indonesia Stock Exchange Dwi Dewianawati; Erry Setiawan
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.143

Abstract

The increasing growth in the food and beverage company indicates the high profitability of the company. Profitability describes the condition in which a company can generate profits at a certain level of sales, assets, and share capital. An increase in profitability requires companies to pay high taxes as well, but in reality, taxpayers do not comply with the tax obligations through tax avoidance attempts. This study aims to determine the effects of profitability and leverage simultaneously on tax avoidance. It is to assess the impact of profitability and leverage partially on tax avoidance. The population used in this study was a food and beverage company registered in the Indonesia Stock Exchange (IDX) during 2017-2019. Furthermore, this study utilized a purposive sampling technique as its sampling technique with a sample size of 13 companies. Multiple Regression Model was employed to determine the effect of independent variables on the dependent variable. Based on the study results, it could be concluded that the variables of Return on Assets (ROA) and leverage simultaneously related to tax avoidance practices in food and beverage companies registered in the Indonesia Stock Exchange (IDX). The variable of Return on Asset (ROA) ratio did not significantly affect tax avoidance in food and beverage companies in the Indonesia Stock Exchange. Meanwhile, leverage significantly affected tax avoidance in food and beverage companies in the Indonesia Stock Exchange. The leverage variable had a dominance effect on tax avoidance in food and beverage companies in the Indonesia Stock Exchange.
Co-Authors Agus Sunaryo Agus Sunaryo Agus Sunaryo Ajeng Ayu Anggraini Al Hakim, Yusuf Rahman Alam, Megawati Citra Anggraini, Ajeng Ayu Budiarti, Riza Agustin Bunga Aditi Buwana, Michael Adi Buyung Cahya Perdana Buyung Cahya Perdana Carissa Sukma, Diyah One Chakim, Muchamad Ainul Dian Hastuti, Poppy Meilina Dian Indrianto Dian Indrianto Elly Joenarni Elok Cahyaning Pratiwi Eny Nuraeni Eny Rachmawati Erry Setiawan Erry Setiawan Erry Setiawan Erry Setiawan Erry Setyawan Fajar Budiyanto Fajar Budiyanto, Fajar Fajar Purwanto Fajar Purwanto, Fajar Fitriyani, Zenita Afifah Frendy Sutikno Frendy Sutikno Frendy Sutikno Hariani, Mila Haris Nur Maghfur Harjo Lukito Hascaria Budi Prasetyo Hastuti, Poppy Meilina Dian Hery Setiawan Ilmi, Sadidatul Indrianto, Dian Irham Miftakhul Jannah Istiqomah, Inuk Wahyuni Joenarni, Elly Juliani Pudjowati Junaedi, Muhammad Ali Ridwan Lukito, Harjo Megawati Citra Alam Mohamad Efendi Muhammad Nur Fadlil Naimah, Alful Laili Negoro, Anis Sirojuddin Suryo Nindya Rizkawati Novi Darmayanti Novrina Puspitasari Perdana, Buyung Perdana, Buyung Cahya Permatasari, Oktaviani Poppy Meilina Dian Hastuti Poppy Meilina Dian Hastuti puspitasari, novrina Rahayu, Sari Rahmawati, Erisma Dwi Ratna Agustina Ratna Agustina Ratna Agustina, Ratna S, Fitria Aini Sania Revanji Oksaputri Sari Rahayu Sari Rahayu Sari Rahayu Sari Rahayu Rahayu Setiawan, Erry Siswati, Endang Sobirin, Anas Solichah Solichah Suryo Negor, Anis Sirojuddin Sutikno, Frendy Tri Lestari Wibowo, Widya Nila Ari Yuyu Jahratu Noor Santy Zenita Afifah Fitriyani