Factors Influencing Tax Avoidance

DOI

10.2991/aicar-18.2019.52How to use a DOI?

Keywords

tax avoidance; tax planning; institutional ownership; return on assets

Abstract

The government tends to collect the tax on every potential tax objects optimally, while the tax payers tends to look for alternatives in the tax regulation on how to legally minimizing the tax payment. This contradictory condition has motivated the researcher to check whether certain factors influencing tax avoidance. Tax payers will conduct tax planning in order to have tax avoidance. This paper aims to examine the influence of independent commissioner, institutional ownership, managerial ownership, return on assets, firm size, leverage, sales growth, capital intensity ratio and inventory intensity ratio on tax avoidance. The data is all manufacturing companies listed in the Indonesia Stock Exchange for 2014-2016. The sample are selected using purposive sampling method. Only 61 out of 134 listed manufacturing companies meet the sampling criteria, which resulting 183 data available for testing. The multiple regression analysis is used to test the influence of each independent variables on tax avoidance. The result indicates that institutional ownership and return on asset have significant influence on tax avoidance, however, independent commissioner, managerial ownership, firm size, leverage, sales growth, capital intensity ratio and inventory intensity ratio do not have significant influence 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/).

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TY  - CONF
AU  - Sonia Sonia
AU  - Haryo Suparmun
PY  - 2019/02
DA  - 2019/02
TI  - Factors Influencing Tax Avoidance
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 238
EP  - 243
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.52
DO  - 10.2991/aicar-18.2019.52
ID  - Sonia2019/02
ER  -