DETERMINASI KECENDERUNGAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021

Abstract

The purpose of this study is to find empirical determination of tax avoidance tendencies in manufacturing companies listed on the IDX for the 2018-2021 period. The research method used is quantitative research. Analytical tool used to calculate and analyze the financial statements of companies listed on the IDX with financial ratio analysis (profitability ratio, CSR, company size, tax avoidance).

The results of this study show that profitability affects tax avoidance. While corporate social responsibility and company size do not affect tax avoidance. The profitability ratio assessed by return on assets shows that high profits and profits will increase the tax value, due to the basis of taxation from the results obtained. CSR which is assessed based on global reporting invitiative indicators is not supported by influence in a negative direction, this is evidenced by CSR being a supporter for profit, but on the other hand some companies think CSR is good to do in order to maintain the social environment around the entity. The size of the company assessed by proxy Ln is not supported to have an influence in a positive direction, this is evidenced by the large size of the company tends to be the center of government attention and this is also in line with the tendency of business actors to practice tax avoidance.

Keywords: Profitability, CSR, Company Size, Tax Avoidance