Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange
This research aims to examine the influence of the firm characteristics to tax avoidance activity in the listed companies in Indonesia. This research uses the proxies of firm size, leverage, capital intensity, inventory intensity as the firm characteristics and return on asset and market-to-book rat...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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OMJP Alpha Publishing
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26134/1/IPJAF%201%201%202017%2017%2025.pdf |
| _version_ | 1803629068906659840 |
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| author | Jingga, Vinny Lina, Lina |
| author_facet | Jingga, Vinny Lina, Lina |
| author_sort | Jingga, Vinny |
| collection | UUM |
| description | This research aims to examine the influence of the firm characteristics to tax avoidance activity in the listed companies in Indonesia. This research uses the proxies of firm size, leverage, capital intensity, inventory intensity as the firm characteristics and return on asset and market-to-book ratio as control variables. The samples of this research consist of 158 firm-year observations from all industries which are listed in Indonesia Stock Exchange during 2010-2013. The samples are selected by using purposive sampling method through several specific sample criteria. The technique used to examine hypothesis is multiple regression analysis. The result of this research reveals that leverage has a positive influence towards tax avoidance activity, while the rest variables have no influence towards tax avoidance activity. |
| first_indexed | 2024-07-04T06:31:59Z |
| format | Article |
| id | uum-26134 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:31:59Z |
| publishDate | 2017 |
| publisher | OMJP Alpha Publishing |
| record_format | dspace |
| spelling | uum-261342019-06-23T02:49:25Z https://repo.uum.edu.my/id/eprint/26134/ Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange Jingga, Vinny Lina, Lina HF5601 Accounting This research aims to examine the influence of the firm characteristics to tax avoidance activity in the listed companies in Indonesia. This research uses the proxies of firm size, leverage, capital intensity, inventory intensity as the firm characteristics and return on asset and market-to-book ratio as control variables. The samples of this research consist of 158 firm-year observations from all industries which are listed in Indonesia Stock Exchange during 2010-2013. The samples are selected by using purposive sampling method through several specific sample criteria. The technique used to examine hypothesis is multiple regression analysis. The result of this research reveals that leverage has a positive influence towards tax avoidance activity, while the rest variables have no influence towards tax avoidance activity. OMJP Alpha Publishing 2017 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/26134/1/IPJAF%201%201%202017%2017%2025.pdf Jingga, Vinny and Lina, Lina (2017) Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange. Indian-Pacific Journal of Accounting and Finance (IPJAF), 1 (1). pp. 17-25. ISSN 2600-9161 http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/3 |
| spellingShingle | HF5601 Accounting Jingga, Vinny Lina, Lina Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange |
| title | Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange |
| title_full | Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange |
| title_fullStr | Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange |
| title_full_unstemmed | Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange |
| title_short | Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange |
| title_sort | factors influencing tax avoidance activity an empirical study from indonesia stock exchange |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/26134/1/IPJAF%201%201%202017%2017%2025.pdf |
| work_keys_str_mv | AT jinggavinny factorsinfluencingtaxavoidanceactivityanempiricalstudyfromindonesiastockexchange AT linalina factorsinfluencingtaxavoidanceactivityanempiricalstudyfromindonesiastockexchange |