Tax Avoidance During the Covid-19 Pandemic in Manufacturing Companies

Rina Milyati Yuniastuti (), Sri Risma Yenny and Aderina K. Harahap
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Rina Milyati Yuniastuti: Institut Maritim Prasetiya Mandiri
Sri Risma Yenny: Universitas Sebelas Maret, Institut Maritim Prasetiya Mandiri
Aderina K. Harahap: Institut Informasi Dan Bisnis Darmajaya

A chapter in Proceedings of the International Colloquium on Business and Economics (ICBE 2022), 2022, pp 270-280 from Springer

Abstract: 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.

Keywords: Profitability; leverage; company size; tax avoidance; Covid-19 pandemic (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-066-4_24

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DOI: 10.2991/978-94-6463-066-4_24

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