The Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange

Main Article Content

Popi Fauziati
Yunilma Yunilma
Musdalifah Dimuk
Neva Nevianti
Nurul Nisa Iby

Abstract

Tax avoidance is accomplished by intelligent analysis and choice of tax impact and by taking advantage of faults and loopholes in the existing tax laws. This study examines the factors that influence tax avoidance. There are three hypotheses that will be tested in this study and the results show that showing that accounting quality and conservatism does not affect tax avoidance while sales growth has an effect on tax avoidance.

Article Details

Section

References

Annisa, A.N., & Kurniasih, L. (2012). Pengaruh Corporate Governance terhadap Tax Avoidance. Jurnal Akuntansi dan Auditing Vol. 8 No. 2/Mei 2012: 95-189.

Kim, J.H., & Im, C.C., (2017). The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance. The Journal of Applied Business Research – March/April 2017 Volume 33, Number 2.

Oktaviyani, R. & Munandar, A. (2017). Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies. Binus Business Review, 8(3), November 2017, 183-188 ISSN: 2087-1228 E-ISSN: 24769053.

Sarra, D. H. (2017). Pengaruh Konservatisme Akuntansi, Komite Audit dan Dewan Komisaris Independen Terhedap Penghindaran pajak. Competitive, Vol. 1 No. 1, Januari-Juni 2017.

Sundari, N. & Aprilina, V. (2017). Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Kompensasi Rugi Fiskal dan Corporate Governanace Terhadap Tax Avoidance. JRAK Vol.8 No.1 Februari 2017

Swingly, C. & Sukartha, I. M. (2015). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage Dan Sales growth Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana 10.1 (2015): 47-62 ISSN: 2302-8556 .

Most read articles by the same author(s)

Similar Articles

You may also start an advanced similarity search for this article.