Factors Influencing Tax Avoidance : An Empirical Study on the Indonesian Stock Exchange

Fajar Nurdin, Nadia Nadia

Abstract


The study aimed to determine the effect of returns on assets, leverage, and political connections to the level of tax avoidance . This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample collection technique is purposive sampling and obtained a total of  11 companies.  The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or the company's website .  Data analysis uses multiple linear regression tests with the help of SPSS software version 20. The  results of tests that have been done stated that the return on assets has a significant negative effect on tax avoidance. While leverage and political connections have a significant positive effect on tax avoidance.  Simultaneous  returns on assets, leverage ,and political connections affect tax avoidance, with an influence rate of 35.6% while the remaining 64.4% can be described by other independent variables not included in the study

Keywords


Return On Assets (ROA), Leverage,Political Connections,Tax Avoidance

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References


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DOI: https://doi.org/10.24198/jaab.v5i2.39512

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