DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100
This research studies factors that can influence tax avoidance. These factors are leverage, company size, profitability, sales growth and the proportion of independent directors. The data used were obtained from the financial statements of manufacturing companies obtained in Kompas100 on the Indone...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
iVolga Press
2020-12-01
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| Series: | Russian Journal of Agricultural and Socio-Economic Sciences |
| Subjects: |
| _version_ | 1797727350270459904 |
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| author | Wijayanti I. Putri M.M.S. Hadinugroho L. Mawardi R. |
| author_facet | Wijayanti I. Putri M.M.S. Hadinugroho L. Mawardi R. |
| author_sort | Wijayanti I. |
| collection | DOAJ |
| description | This research studies factors that can influence tax avoidance. These factors are leverage, company size, profitability, sales growth and the proportion of independent directors.
The data used were obtained from the financial statements of manufacturing companies obtained in Kompas100 on the Indonesia Stock Exchange in the 2015-2018 period. The sample selection method used in this study is the purposive sampling method and the analysis technique used is multiple linear regression that contains the normality test, the classic assumption test and the hypothesis test. Total samples in the study were 8 companies. The results showed that only an increase in sales could affect tax avoidance, other factors that did not affect tax avoidance. Simultaneously these factors influence tax avoidance with a level of adjusted R squared 0.9188. |
| first_indexed | 2024-03-12T10:58:34Z |
| format | Article |
| id | doaj.art-6d133645cb704a608f276a966f0dee1e |
| institution | Directory Open Access Journal |
| issn | 2226-1184 |
| language | English |
| last_indexed | 2024-03-12T10:58:34Z |
| publishDate | 2020-12-01 |
| publisher | iVolga Press |
| record_format | Article |
| series | Russian Journal of Agricultural and Socio-Economic Sciences |
| spelling | doaj.art-6d133645cb704a608f276a966f0dee1e2023-09-02T06:05:50ZengiVolga PressRussian Journal of Agricultural and Socio-Economic Sciences2226-11842020-12-01108121118https://doi.org/10.18551/rjoas.2020-12.02DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100Wijayanti I.0Putri M.M.S.1Hadinugroho L.2Mawardi R.3Faculty of Economics and Business, Perbanas InstituteFaculty of Economics and Business, Perbanas InstituteFaculty of Economics and Business, Perbanas InstituteFaculty of Economics and Business, Perbanas InstituteThis research studies factors that can influence tax avoidance. These factors are leverage, company size, profitability, sales growth and the proportion of independent directors. The data used were obtained from the financial statements of manufacturing companies obtained in Kompas100 on the Indonesia Stock Exchange in the 2015-2018 period. The sample selection method used in this study is the purposive sampling method and the analysis technique used is multiple linear regression that contains the normality test, the classic assumption test and the hypothesis test. Total samples in the study were 8 companies. The results showed that only an increase in sales could affect tax avoidance, other factors that did not affect tax avoidance. Simultaneously these factors influence tax avoidance with a level of adjusted R squared 0.9188.leveragefirm sizeprofitabilitysales growthindependet commissionerstax avoidance |
| spellingShingle | Wijayanti I. Putri M.M.S. Hadinugroho L. Mawardi R. DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100 Russian Journal of Agricultural and Socio-Economic Sciences leverage firm size profitability sales growth independet commissioners tax avoidance |
| title | DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100 |
| title_full | DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100 |
| title_fullStr | DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100 |
| title_full_unstemmed | DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100 |
| title_short | DETERMINANT FACTORS OF TAX AVOIDANCE IN COMPANIES IN KOMPAS100 |
| title_sort | determinant factors of tax avoidance in companies in kompas100 |
| topic | leverage firm size profitability sales growth independet commissioners tax avoidance |
| work_keys_str_mv | AT wijayantii determinantfactorsoftaxavoidanceincompaniesinkompas100 AT putrimms determinantfactorsoftaxavoidanceincompaniesinkompas100 AT hadinugrohol determinantfactorsoftaxavoidanceincompaniesinkompas100 AT mawardir determinantfactorsoftaxavoidanceincompaniesinkompas100 |