Factors Influencing Tax Avoidance Activity: An Empirical Study from Indonesia Stock Exchange
This research aims to examine the influence of the firm characteristics to tax avoidance activity in the listed companies in Indonesia. This research uses the proxies of firm size, leverage, capital intensity, inventory intensity as the firm characteristics and return on asset and market-to-book ratio as control variables. The samples of this research consist of 158 firm-year observations from all industries which are listed in Indonesia Stock Exchange during 2010-2013. The samples are selected by using purposive sampling method through several specific sample criteria. The technique used to examine hypothesis is multiple regression analysis. The result of this research reveals that leverage has a positive influence towards tax avoidance activity, while the rest variables have no influence towards tax avoidance activity.
Constitution of the Republic of Indonesia Year 1945. Retrieved from https://www.kpi.go.id/download/regulasi/UUD%201945.pdf
Derashid, C., & Zhang, H. (2003). Effective Tax Rates and The “Industrial Policy” Hypothesis Evidence from Malaysia. Journal of International Accounting, Auditing, and Taxation, 45-62.
Desai, M. A., & Dharmapala, D. (2006). Corporate Tax Avoidance and High- Powered Incentives. Journal of Financial Economics, 79, 145-179.
Leblang, S. (1998, July 20). International Double Nontaxation. Tax Notes International, pp. 181-183.
Lestari, I. (2010). Pengaruh Karakteristik Perusahaan, Kepemilikan Manajerial, dan Reformasi perpajakan terhadap Tarif Pajak Efektif. Depok: Departemen Akuntansi Fakultas Ekonomi, Universitas Indonesia.
Mills, L., Erickson, M., & Maydew, E. (1998). Investments in Tax Planning. The Journal of the American Taxation Association 20, 1-20.
Phillips, J. (2001). Corporate Tax Planning Effectiveness: The Role of Incentives. Working Paper University of Connecticut.
Pohan, C. A. (2013). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT Gramedia Pustaka Utama.
Priantara, D. (2011). Kupas Tuntas Pengawasan, Pemeriksaan dan Penyidikan Pajak. Jakarta: PT Indeks.
Rego, S. (2002). Tax Avoidance Activities of U.S. Multinational Corporations. Working paper, available at http://www.ssrn.com.
Rismawati, D. (2013). Analisis Pengaruh Manajemen Laba, Profitabilitas dan Ukuran Perusahaan Terhadap Tarif Pajak Efektif Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode Tahun 2005-2010. Yogyakarta: Fakultas Ekonomi Universitas Islam Indonesia.
Surbakti, T. A. (2012). Pengaruh Karakteristik Perusahaan dan Reformasi Perpajakan terhadap Penghindaran Pajak di Perusahaan Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010. Depok: Fakultas Ekonomi Program Studi Akuntansi, Universitas Indonesia.
Wibowo, A. (2012). Faktor- Faktor yang Mempengaruhi Tarif Pajak Efektif (Studi pada Perusahaan Publik di Indonesia). Yogyakarta: Universitas Gadjah Mada.
Copyright (c) 2017 Indian-Pacific Journal of Accounting and Finance
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright of all articles published in the Indian Pacific Journal of Accounting and Finance (IPJAF) belongs to their respective authors. Site users are permitted to download and print the articles for personal use. Further reproduction and/or distribution is not permitted, except for brief excerpts or quotations intended for inclusion in some other original works. In this case, proper attribution must be made to the author/copyright holder, and the place of publication must be acknowledged. Altering, editing or otherwise modifying the content of information obtained from the Indian Pacific Journal of Accounting and Finance (IPJAF) is a breach of copyright.
While you retain the copyright of your original material, by publishing in the Indian Pacific Journal of Accounting and Finance (IPJAF) , you will have agreed to the following contractual terms:
- The article is the original work of the stated author(s).
- The work has not been published previously.
- If the Article contains copyright material owned by others, written permission has been obtained from the copyright owner(s) to republish such material in any print or electronic medium and that you have included appropriate acknowledgement of such rights in the Article.
- The author agrees to grant a non-exclusive license to the Indian Pacific Journal of Accounting and Finance (IPJAF) to communicate the work to the public.
- The Indian Pacific Journal of Accounting and Finance (IPJAF) may use the article for publicity purposes.
- The Indian Pacific Journal of Accounting and Finance (IPJAF) may publish the article on third-party sites.
- Any subsequent publication of the article by the authors will carry the acknowledgement: First published in the Indian Pacific Journal of Accounting and Finance (IPJAF) [http://ipjaf.omjpalpha.com]
The Indian Pacific Journal of Accounting and Finance (IPJAF) has taken all reasonable measures to ensure that material contained in this website is the original work of the author(s). However, the Journal gives no warranty and accepts no responsibility for the accuracy or the completeness of the material; no reliance should be made by any user on the material. The user should check with the authors for confirmation.
Articles published in the Indian Pacific Journal of Accounting and Finance (IPJAF) do not represent the views held by the editors and members of the editorial board. Authors are responsible for all aspects of their articles except the editorial screen design.