Factors Affecting Tax Avoidance (Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2021-2023)

Authors

  • NELSI ARISANDY UIN Sultan Syarif Kasim Riau
  • Muhammad Dwiyan Sultan Syarif Kasim Riau State Islamic University, Pekanbaru.

Keywords:

Capital Intensity, Sales Growth, Pengungkapan Corporate Social Responsibility, Diversitas Gender Dewan, Transfer Pricing, dan Tax Avoidance

Abstract

This study aims to determine the influence  of Capital Intensity, Sales Growth, Corporate Social Responsibility Disclosure,  Board Gender Diversity  and Transfer Pricing on Tax Avoidance partially on Manufacturing Companies in the Consumer Goods Industry Sector listed on the IDX for the 2021-2023 period. This type of research is quantitative with sampling using the purposive sampling technique so that the sample of this study consists of 20 companies in the consumer goods industry sector listed on the IDX for the 2021-2023 period. The data analysis method was carried out by panel data regression analysis with Eviews 12. The results of the regression analysis of the panel data show that partially the variables  Capital Intensity, sales growth, and Gender Diversity of the Board have an effect on tax avoidance. Meanwhile, the variables  of CSR Disclosure and Transfer Pricing have no effect on tax avoidance. The results of the R2 test showed that the influence of the independent variable contributed to the bound variable as much as 87.65% while the remaining 12.35% was explained by other variables outside this study

 

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References

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Published

2025-06-30

How to Cite

NELSI ARISANDY, & Dwiyan, M. (2025). Factors Affecting Tax Avoidance (Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2021-2023) . IJARAA : International Journal of Integrated Accounting, 2(1), 210–230. Retrieved from https://icess.uin-suska.ac.id/index.php/ijaraa/article/view/261