Journal of International Conference Proceedings
Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business

The Relations between Labor Investment Inefficiency and Tax Avoidance: The Covid-19 Pandemic as a Moderating Variable

Achyar Achyar (Universitas Indonesia)
Yulianti Yulianti (Universitas Indonesia)

Article Info

Publish Date
28 Dec 2021

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.

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Journal Info
Journal of International Conference Proceedings
Website

Abbrev

JICP

Publisher

AIBPM Publisher

Subject

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

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...