Influencing Factors of Tax Avoidance

DOI

10.2991/aicar-18.2019.47How to use a DOI?

Keywords

leverage; return on asset (ROA); size; tax avoidance

Abstract

One of the company's management efforts to earn the expected profit is to conduct tax planning, namely through tax avoidance. Tax avoidance is an attempt to reduce the amount of taxes in a way that does not violate the rules of taxation legislation. This research is conducted to know the factors that influence tax avoidance, such as to test the effect of leverage, Return on Asset (ROA) and size or company size to tax avoidance. The sample is determined based on purposive sampling method toward manufacturing companies listing in Indonesia Stock Exchange period 2012-2016 and found 29 samples of the company so total observation in this research is 145 observation. The data used in this study are secondary data, in the form of financial statements and annual reports downloaded through the official website IDX: www.idx.co.id. Data were analyzed by using regression analysis of panel data processed using Eviews software version 8.0. Hypothesis testing by using statistical test t. The result of this research is that leverage variable has no significant effect to tax avoidance, profitability variable which is proxy with Return on Asset (ROA) have a significant effect to tax avoidance. While the variable size or size of the company has no significant effect on tax avoidance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Sulistyowati
AU  - Hendrawati
PY  - 2019/02
DA  - 2019/02
TI  - Influencing Factors of Tax Avoidance
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 217
EP  - 220
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.47
DO  - 10.2991/aicar-18.2019.47
ID  - 2019/02
ER  -