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THE EFFECT OF BUSINESS RISK ON TAX AVOIDANCE WITH LEVERAGE AS INTERVENING VARIABLES (EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2013-2017)
CHINDY YOLANDA FARAMITHA, Dr. SHARIFUDDIN HUSEN, SE., Ak., M.Si., Ak, Dr. M. ANHAR, M.Sc., SE., Ak., CA

SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA


Abstract

ABSTRACT - This study aims to determine (1) Does business risk affect tax avoidance, (2) Does business risk affect leverage, (3) Does leverage affect tax avoidance, (4) Does business risk through leverage affect tax avoidance. This research was conducted at manufacturing companies listed on the Stock Exchange from 2013 to 2017. This research uses descriptive quantitative research using inferential methods. The population in this study were 116 manufacturing companies listed on the Stock Exchange, with the sample selected using a purposive sampling method, namely by determining the sample technique based on certain criteria or considerations. The sample of this study consisted of 18 manufacturing companies listed and active on the Indonesia Stock Exchange from 2013 to 2017, which included tax payment data, and had positive profits. This data analysis technique is path analysis because this method can analyze the pattern of causal relationships between variables with the aim to determine the direct and indirect effects, simultaneously or together and partially or independently of some causal variables on an effect variable. This research uses the Lisrel 8.8 program. The results of the study prove that (1) The positive influence of business risk on tax avoidance, (2) The positive effect of business risk on leverage, (3) The positive influence of leverage on tax avoidance, (4) The positive effect of business risk through leverage on tax avoidance that proved significant.

Keywords: business risk, tax avoidance, leverage

Topic: Taxation

Link: https://ifory.id/abstract/KRcJDeFUQ3gv

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (CHINDY YOLANDA FARAMITHA)

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