Research Article
The Influence Of Non-Compliance Factors In Tax Avoidance Cement Sub-Sector Companies Listed On The Indonesia Stock Exchange Year 2019-2023
@INPROCEEDINGS{10.4108/eai.1-8-2024.2354966, author={Oktavina Ervianti and Rahmat Agus Santoso}, title={The Influence Of Non-Compliance Factors In Tax Avoidance Cement Sub-Sector Companies Listed On The Indonesia Stock Exchange Year 2019-2023}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={Tax Avoidance Audit Committee Big 5 Auditors Financial Ratios Cement Industry}, doi={10.4108/eai.1-8-2024.2354966} }- Oktavina Ervianti
Rahmat Agus Santoso
Year: 2026
The Influence Of Non-Compliance Factors In Tax Avoidance Cement Sub-Sector Companies Listed On The Indonesia Stock Exchange Year 2019-2023
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2354966
Abstract
The present study investigates the impact of audit committee competence, Big 5 auditors, current ratio, debt-to-equity ratio, return on assets, capital intensity, and dividends on tax avoidance in Indonesia's cement sector from 2019 to 2023. A quantitative descriptive analysis was conducted using secondary data from financial reports and academic sources, including the IDX website, as well as journals and books. The data were analysed to identify significant relationships and clarify the research objectives. The focus is on cement sub-sector companies listed on the Indonesia Stock Exchange, a complex sector with comprehensive business processes leading to frequent tax-related decisions. Hypothesis testing used multiple linear regression to predict the effects of independent variables. Data was processed in SPSS version 21, with results presented in tables and descriptive summaries.
