Determinants of Tax Avoidance on Consumption Business Sector in Indonesia

Abstract

Tax avoidance by companies in Indonesia has often been done. Even though this activity is classified as legal, it is basically done by violating tax regulations. This study is intended to explore further what factors influence tax avoidance activities in consumption sector manufacturing companies listed on IDX in the 2016-2019 period. The analysis was carried out using multiple regression analysis. The results of the study prove that gender, audit committee and firm size have a positive and significant effect on tax avoidance. While leverage and profitability cannot affect tax avoidance activities.