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All Journal Jurnal Akuntansi dan Ekonomika Akuntansi'45 Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Research of Accounting and Governance Jurnal Pengabdian Masyarakat ISEI Research in Accounting Journal
Adriyanti Agustina Putri, Adriyanti Agustina
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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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 Agustiawan, Agustiawan Apriyanti, Panca Aswanda, Nurul Azhari, Intan Putri Azmi, Zul Evi Marlina Hasibuan, Rezki Purnama Sari Lawita, Nadia Fathurrahmi Mimelientesa Irman Mizan Asnawi, Mizan NIKMAH, KHOIROTUN Novita, Lisa Nursida, Nina Putri, Annie Mustika Ramashar, Wira Ranti Darwin, Ranti Ratna Sari Saripah Saripah, Saripah Septian, Raja siti rodiah Suci, Rama Gita