| Autor: |
Asalam, Ardan Gani, Kusumaningtyas, Dwi Murti |
| Předmět: |
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| Zdroj: |
Proceedings of the International Conference on Industrial Engineering & Operations Management; 9/13/2022, p4210-4219, 10p |
| Abstrakt: |
Tax avoidance is an attempt to avoid tax by taking advantage of the gray area contained in the legislation to minimize the tax burden payable. However, tax avoidance in companies is detrimental to state revenues because the highest state revenues come from the taxation department. This study aims to show the effect of the fixed asset intensity, institutional ownership, and audit committee on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The analytical method of this research is a descriptive statistical test and panel data regression analysis using EViews 10 software. The sampling technique of this research is purposive sampling obtained by 29 companies with an observation period of 5 (five) years. However, in this study there were 5 outliers, so the resulting data were 120 data. The results of this study prove that all variables are independent of the classical assumption test. The results of the panel data regression test with the common effect model were obtained from test results of 0.000215 which is smaller than the significance value of 0.05 or <0.05. The fixed assets intensity, institutional ownership, and the audit committee simultaneously have a significant effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Partial testing shows that the results of the intensity of the fixed asset have a positive effect on tax avoidance. Meanwhile, institutional ownership and the audit committee do not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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