Research Article
Characteristics of The Company and Tax Avoidance Manufacturing Company in Food and Beverage Industry Sector Listed in Indonesia Stock Exchange Period 2012-2016
@INPROCEEDINGS{10.4108/eai.20-1-2018.2281875, author={M. Zikrullah and Martini Martini}, title={Characteristics of The Company and Tax Avoidance Manufacturing Company in Food and Beverage Industry Sector Listed in Indonesia Stock Exchange Period 2012-2016}, proceedings={Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia}, publisher={EAI}, proceedings_a={WMA-1}, year={2019}, month={9}, keywords={profitability leverage size capital intensity inventory intensity and tax evasion}, doi={10.4108/eai.20-1-2018.2281875} }- M. Zikrullah
Martini Martini
Year: 2019
Characteristics of The Company and Tax Avoidance Manufacturing Company in Food and Beverage Industry Sector Listed in Indonesia Stock Exchange Period 2012-2016
WMA-1
EAI
DOI: 10.4108/eai.20-1-2018.2281875
Abstract
Tax evasion is to avoid taxes by exploiting loopholes contained in legal tax laws. This study aims to examine the effect of the characteristics of the company proxied by profitability, leverage, size, capital intensity, and inventory intensity against tax avoidance in manufacturing companies of food and beverage industry sector listed in Indonesia Stock Exchange period 2012-2016. The sample of this research consists of 11 manufacturing companies of food and beverage industry sector listed in BEI period 2012-2016 by using sampling method of purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The result of the analysis shows that the variab characteristics of the company proxied by profitability, capital intensity, inventory intensity have a significant effect on tax avoidance, no significant effect on tax avoidance. While the variable characteristics of the company in proxies by size and leverage have no effect on tax avoidance.
