The Influence of Ownership Structure, Leverage, Profitability, Company Size, and Audit Quality on Tax Avoidance in Indonesia

DOI

10.2991/aebmr.k.220128.030How to use a DOI?

Keywords

Ownership Structure; Profitability; Leverage; Audit Quality; Company Size; Tax Avoidance

Abstract

Taxes are one of the most dominant revenues in the APBN. However, the fact is that the tax potential is not being utilized properly. It is due to the low level of the tax ratio in Indonesia compared to other ASEAN countries. The low level of the tax ratio is due to the prevalence of tax evasion and even tax evasion. This study aimed to analyze the effect of government ownership, family, institutional, foreign, leverage, profitability, firm size, and audit quality on tax avoidance. The method used in this study is the Partial Significant Test (T-Test). The results of this study are government and institutional ownership structure have a positive effect on tax avoidance. Meanwhile, family, foreign ownership structure, company leverage, profitability, company size, and audit quality do not affect tax avoidance.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Putu Wulandari
AU  - Made Sudarma
PY  - 2022
DA  - 2022/01/28
TI  - The Influence of Ownership Structure, Leverage, Profitability, Company Size, and Audit Quality on Tax Avoidance in Indonesia
BT  - Proceedings of the Brawijaya International Conference on Economics, Business and Finance 2021 (BICEBF 2021)
PB  - Atlantis Press
SP  - 228
EP  - 234
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220128.030
DO  - 10.2991/aebmr.k.220128.030
ID  - Wulandari2022
ER  -