International Journal of Economics, Management and Accounting
Vol. 1 No. 8 (2024): January

Factors Affecting Tax Avoidance (Study in Manufacturing Companies of Building Construction Sub-Sector of Indonesia Stock Exchange)

Teja, Marchell (Unknown)
Goenawan Soedarsa, Herry (Unknown)
Khairudin, Khairudin (Unknown)

Article Info

Publish Date
31 Jan 2024

Abstract

According to The State of Tax Justice 2020 report, Indonesia's position in tax avoidance cases is ranked fourth in Asia. This research aims to examine the factors that affect tax avoidance in manufacturing companies on the Indonesia stock exchange. This research covers the building construction manufacturing business of the Indonesia Stock Exchange in 2021–2022. Purposive sampling was used in this study and produced 34 samples. This research uses descriptive statistics, classical assumption tests, and multiple linear regression. This research found that Audit Quality and Profitability have a significant positive impact on Tax Avoidance.

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Journal Info
International Journal of Economics, Management and Accounting
Website

Abbrev

IJEMA

Publisher

CV. LAFADZ JAYA

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics, Management and Accounting (IJEMA) | ISSN (e): 2988-7615 publishes research articles related to Economics, Management and Finance. The research studies that are acceptable for publication in this journal are: Economics: development economics, applied economics, ...