FACTORS INFLUENCING TAX AVOIDANCE PRACTICES IN MULTINATIONAL COMPANIES IN INDONESIA

Authors

  • Sully Kemala Octisari Universitas Wijayakusuma Purwokerto dan Universitas Jenderal Soedirman
  • Christiana Nia Iskandar Universitas Wijayakusuma Purwokerto
  • Minadi Wijaya Universitas Wijayakusuma Purwokerto
  • Puji Lestari Universitas Jenderal Soedirman

DOI:

https://doi.org/10.29407/jae.v8i2.19885

Keywords:

tax avoidance, board gender diversity, leverage, profitability, multinational company

Abstract

Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.

 

Author Biographies

Christiana Nia Iskandar, Universitas Wijayakusuma Purwokerto

 

 

 

Minadi Wijaya, Universitas Wijayakusuma Purwokerto

 

 

Puji Lestari, Universitas Jenderal Soedirman

 

 

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Published

2023-07-13

How to Cite

Kemala Octisari, S., Nia Iskandar, C. ., Wijaya, M. ., & Lestari, P. . (2023). FACTORS INFLUENCING TAX AVOIDANCE PRACTICES IN MULTINATIONAL COMPANIES IN INDONESIA. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 1–10. https://doi.org/10.29407/jae.v8i2.19885

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Volume 8 No. 2 Tahun 2023