Tria Sandi Kurniawan, - and Dyah Wulan Sari, Ph.D. and Dyah Reni Irmawati, - (2020) Faktor-Faktor yang Mempengaruhi Rasio Beban Pajak Perusahaan: Studi Empiris Sektor Manufaktur di Indonesia. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 5 (4). pp. 273-283. ISSN 2527-2721, eISSN : 2622-4399

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Abstract

This paper examines corporate tax ratio of manufacturing sector in Indonesia. In this study, we use firm level data from Industry Survey of Central Bureau of Statistics. The result shows that in small and medium company percentage of foreign ownership is a significant determinant of tax ratio, whereas in big companies capital is a significant determinant of tax ratio. This study also find that there is negative relationship between profitability and tax ratio. This indicates that there is tax avoidance risk in manufacturing sector in Indonesia. Further examination shows that industry of coal and oil refining product and also repair and installation of machinery and equipment has the biggest risk of tax avoidance. Therefore we recommend subsectoral tax audit for to prove the findings of this study.

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