Muhamad Nafik Hadi Ryandono, - and RIHFENTI ERNAYANI, 091070704 and Purwo Atmojo, - and Dwi Susilowati, - and Nina Indriastuty, - (2020) Factors Influencing Tax Avoidance in Indonesia. Humanities & Social Sciences Reviews, 8 (1). pp. 366-372. ISSN 2395-6518

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Abstract

Purpose of the study: The purpose of this study is to prove the influence of profitability, size, leverage, and capital intensity either partially or simultaneously on tax avoidance in food and beverage companies listed on Indonesia Stock Exchange (BEI) during 2014-2016 period. Methodology: The sampling method used purposive sampling with 195 data processed. Data were analyzed with multiple linear regression by using the SPSS program. Main Findings: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. Applications of this study: The population of this study was food and beverage companies listed on the Indonesia Stock Exchange. The total population taken was 19 companies. The sampling employed purposive sampling. Novelty/Originality of this study: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. While simultaneously, profitability, size, leverage, and capital intensity affected the tax avoidance in food and beverage companies listed on BEI.

Item Type:	Article
Uncontrolled Keywords:	Tax Avoidance, Profitability, Size Leverage, Capital Intensity, BEI
Subjects:	H Social Sciences H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	04. Fakultas Ekonomi dan Bisnis > Ekonomi Syariah
Creators:	Creators NIM Muhamad Nafik Hadi Ryandono, - NIDN0019117106 RIHFENTI ERNAYANI, 091070704 UNSPECIFIED Purwo Atmojo, - UNSPECIFIED Dwi Susilowati, - UNSPECIFIED Nina Indriastuty, - UNSPECIFIED
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	02 Feb 2022 01:06
Last Modified:	02 Feb 2022 01:06
URI:	http://repository.unair.ac.id/id/eprint/113256
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