Open AccessThe Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange
Author(s) -
Popi Fauziati,
Yunilma Yunilma,
Musdalifah Dimuk,
Neva Nevianti,
Nurul Nisa Iby
Publication year - 2018
Publication title -
asia proceedings of social sciences
Language(s) - English
Resource type - Journals
eISSN - 2663-6638
pISSN - 2663-662X
DOI - 10.31580/apss.v2i2.304
Subject(s) - tax avoidance , business , stock exchange , accounting , deferred tax , listing (finance) , tax credit , tax reform , monetary economics , public economics , double taxation , state income tax , economics , finance , gross income
Tax avoidance is accomplished by intelligent analysis and choice of tax impact and by taking advantage of faults and loopholes in the existing tax laws. This study examines the factors that influence tax avoidance. There are three hypotheses that will be tested in this study and the results show that showing that accounting quality and conservatism does not affect tax avoidance while sales growth has an effect on tax avoidance.