Faktor-faktor yang Memengaruhi Tax Avoidance
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Hidayat, Zahra Aqila Putri Auria
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-06-20 03:26:56
Abstract :
Tax avoidance is one strategy that can be implemented by companies to reduce the tax burden by taking advantage of existing weaknesses in tax laws and regulations, because on the one hand tax avoidance is legal, but on the other hand tax avoidance can cause a decrease in state cash receipts. The aim of this research is to determine the influence of accounting conservatism, institutional ownership, audit quality, and political connections on tax avoidance in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling technique uses a purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this research show that audit quality has a negative effect on tax avoidance, but accounting conservatism, institutional ownership, and political connections have no effect on tax avoidance.
Tax avoidance is one strategy that can be implemented by companies to reduce the tax burden by taking advantage of existing weaknesses in tax laws and regulations, because on the one hand tax avoidance is legal, but on the other hand tax avoidance can cause a decrease in state cash receipts. The aim of this research is to determine the influence of accounting conservatism, institutional ownership, audit quality, and political connections on tax avoidance in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling technique uses a purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this research show that audit quality has a negative effect on tax avoidance, but accounting conservatism, institutional ownership, and political connections have no effect on tax avoidance.
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