ANALYSIS OF FACTORS INFLUENCING TAX AVOIDANCE WITH ECONOMIC CONDITIONS AS A MODERATING VARIABLE IN CONSUMER GOODS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021-2023

Authors

Linda Linda Universitas Mikroskil
Tjhoei Keryn Universitas Mikroskil
Serly Lubis Universitas Mikroskil

DOI:

https://doi.org/10.31539/costing.v8i4.16019

Abstract

The research aims to examine the influence of profitability, company size, capital intensity, corporate governance, institutional ownership on tax audit. The type of research used is quantitative descriptive research. The population in this research is consumer sector companies for 2021-2023, which has 126 companies. The sampling method was carried out using a purposive sampling method. The sample in this research was 46 companies over 3 years, so the total sample in this research was 138. The results of this research show that profitability, company size, capital intensity, institutional ownership and corporate governance simultaneously have a significant effect on tax avoidance. Partially, capital intensity and institutional ownership have a significant positive effect on tax avoidance, while corporate governance and company size have a significant negative effect. However, economic conditions are not proven to moderate the relationship between these variables and tax avoidance.

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