Tax Avoidance During the Covid-19 Pandemic in Manufacturing Companies

DOI

10.2991/978-94-6463-066-4_24How to use a DOI?

Keywords

Profitability; leverage; company size; tax avoidance; Covid-19 pandemic

Abstract

Companies take advantage of tax avoidance by deviating or taking advantage of loopholes in the tax law to minimize taxes that must be paid to increase revenue, especially during the Covid-19 pandemic. This study aims to prove the effect of profitability, leverage, and firm size on tax avoidance. This study is quantitative, the population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample was taken using purposive sampling, and the sample companies were 28 companies from 2019 to 2021, with 84 units of analysis in the form of financial statements, analyzed using SPSS. The results showed that profitability as proxied by Return on Assets (ROA), and firm size affect tax avoidance, while leverage as proxied by the Debt to Assets Ratio (DAR), does not affect tax avoidance.

Copyright

© 2022 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Rina Milyati Yuniastuti
AU  - Sri Risma Yenny
AU  - Aderina K. Harahap
PY  - 2022
DA  - 2022/12/26
TI  - Tax Avoidance During the Covid-19 Pandemic in Manufacturing Companies
BT  - Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
PB  - Atlantis Press
SP  - 270
EP  - 280
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-066-4_24
DO  - 10.2991/978-94-6463-066-4_24
ID  - Yuniastuti2022
ER  -