FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK DAMPAK SEBELUM DAN SELAMA COVID-19 PADA PERUSAHAAN MANUFAKTUR

Authors

  • Suhaidar Fakultas Ekonomi, Universitas Bangka Belitung
  • Erita Rosalina Fakultas Ekonomi, Universitas Bangka Belitung
  • Anggun Pratiwi Fakultas Ekonomi, Universitas Bangka Belitung

Keywords:

Covid-19, Tax Avoidance, Manufacture Company

Abstract

This study aims to analyze the influence company size, return on assets (ROA), fixed asset intensity, thin capitalization, and inventory intensity against tax avoidance including analyzing differences of tax avoidance before and during Covid-19. Population in this study were all companies manufacturers listed
on the Indonesia Stock Exchange in 2019-2020. Sample in this study selected through purposive sampling technique in order to obtain a sample of 22 companies manufacture. Data in this study were analyze by multiple linear regression and Wilcoxon signed rank test. The test results show that company size, ROA, fixed asset intensity and inventory intensity were not effect on tax avoidance, and capital intensity has a positive effect on tax avoidance. In addition, there is differences in tax avoidance before and during Covid-19.

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Published

2021-03-23

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Section

Articles