The Effect Of Company Characteristics On Tax Evasion In Companies In The Basic And Chemical Industry Sectors Listed On The IDX For The Period 2020-2021.

Authors

  • Melisa Anggraini University Of Widyagama Malang
  • Untung Wahyudi University Of Widyagama Malang
  • Khojanah Hasan University Of Widyagama Malang

DOI:

https://doi.org/10.31328/cebi.v3i1.370

Keywords:

Firm Size, Return On Assets, Capital Intensity, Thin Capitalization, Tax Avoidance

Abstract

This study aims to examine the effect of company characteristics consisting of firm size, return on assets, capital intensity, and thin capitalization on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. Sampling was taken using a purposive sampling technique, namely determining the sample with certain criteria. The sample collection technique in this study was documentation with a quantitative approach. The results of the study are that firm size has no positive and insignificant effect on tax evasion, while return on assets and capital intensity have no negative and insignificant effect on tax evasion. And thin capitalization has a significant positive effect on tax avoidance. Simultaneously firm size, return on assets, capital intensity and thin capitalization have a significant effect on tax evasion with a significant level of 0.010 <0.05.

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Published

2023-03-31

How to Cite

Melisa Anggraini, Untung Wahyudi, & Khojanah Hasan. (2023). The Effect Of Company Characteristics On Tax Evasion In Companies In The Basic And Chemical Industry Sectors Listed On The IDX For The Period 2020-2021. Conference on Economic and Business Innovation (CEBI), 3(1), 294–304. https://doi.org/10.31328/cebi.v3i1.370

Issue

Vol. 3 No. 1 (2023)

Section

Articles Text

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Copyright (c) 2023 Melisa Anggraini, Untung Wahyudi, Khojanah Hasan

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