Citation:

Mauliza, Ayu Puspita Sari, Muhammad Fahmi. "Analysis of the Causes of Tax Avoidance in Financial Statements in Companies Registered on the IDX in 2020-2022" International Research Journal of Economics and Management Studies, Vol. 3, No. 10, pp. 94-102, 2024.

Abstract:

Tax Avoidance is an effort to legally and safely reduce tax obligations for taxpayers in accordance with applicable tax law. The strategies and tactics take advantage of holes and flaws in tax laws and regulations. This study examines the effects of profitability, leverage, audit committees, and company size on tax evasion in real estate and property firms listed on the IDX between 2020 and 2022. Secondary data is used in this study. Purposive sampling was the method used for the sampling procedure. Just 22 businesses were selected as samples out of 96 property and real estate firms. The analysis technique applied is multiple linear regression, using SPSS version 28. The results of this research show that profitability has an effect on Tax Avoidance, while Leverage, Audit Committee and Company Size have no effect on Tax Avoidance.

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Keywords:

Tax Avoidance, Profitability, Leverage, Audit Committee, Company Size.