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All Journal Accounting and Finance Studies
Vinata, Velia
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Economics, Econometrics & Finance

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Determinants of Tax Avoidance in the Infrastructure Sector of State-Owned Enterprises Vinata, Velia; Dosinta, Nina Febriana; Yantiana, Nella
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10052024

Abstract

Research Aims: The purpose of this study is to determine the influence of capital intensity, return on assets, and firm size on tax avoidance practices. Design/methodology/approach: The data are used from the financial reporting and annual report of the infrastructure sector of state-owned enterprises listed in IDX from 2016-2022. Research Findings: The results of this study indicates that capital intensity has a positive and significant effect on tax avoidance. Meanwhile, return on assets and firm size has no significant effect on tax avoidance. Theoretical Contribution/Originality: The company's capital intensity can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing net income. This research contributes to expanding understanding regarding determinants of tax avoidance and agency theory.
Co-Authors Nina Febriana Dosinta Yantiana, Nella