Determinants of Things Affecting Tax Avoidance Behavior Case Study of Manufacturing Companies For 2016-2020


  • Asyari Universitas Nasional
  • Dipa Teruna Awaloedin National University, Jakarta
  • Padri Achyarsyah National University, Jakarta
  • Dyah Handayani Dewi National University, Jakarta



Tax Avoidance, Profitability, Leverage, Sales Growth, Fixed Asset Intensity


Companies use various ways to reduce their tax burden, this is a business choice that is made when there is a decrease in income, an increase in operational costs, and unstable economic conditions. This research aims to empirically test things that influence tax avoidance behaviour with the variables profitability, leverage, sales growth, and fixed intensity using a study of manufacturing sector companies in 2016-2020. Analysis of financial report data with a sample of 26 companies. The sampling method was purposive sampling with the help of SPSS 25 multiple linear regression analysis software. The research results show that profitability has a significant positive effect on tax avoidance. leverage and sales growth do not affect tax avoidance, while fixed asset intensity has a negative effect on tax avoidance.


Download data is not yet available.


Adhisamartha, I. B. P. F. A., & Noviari, N. (2015). Pengaruh Likuiditas, Leverage, Intensitas Persediaan, dan Intensitas Aset Tetap Pada Tingkat Agresivitas Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana, 13(3), 973–1000.

Albertus, J. F., Glover, B., & Levine, O. (2022). Foreign investment of US multinationals: The effect of tax policy and agency conflicts. Journal of Financial Economics,144(1),298–327. /j.jfineco.2021.06.004

Alexander, A., & Pisa, M. (2023). J . Account . Public Policy Credit refinancing and corporate tax avoidance. Journal of Accounting and Public Policy, 42(3), 107073.

Alif Videya, A., & Irawati, W. (2022). Pengaruh Pertumbuhan Penjualan, Corporate Social Responbility, Intensitas Aset Tetap, Dan Intensitas Persediaan Terhadap Tax Avoidance. Jurnal Akuntansi Barelang, 7(1), 1–15.

Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer Pricing, Earnings Management, and Tax Avoidance of Firms in Ghana. Journal of Financial Crime.

Anasta, L. (2021). Pengaruh Sales Growth, Profitabilitas Dan Capital Intensity Terhadap Tax Avoidance the Effect of Sales Growth, Profitability and Capital Intensity for Tax Avoidance. Jurnal Ilmiah Gema Ekonomi 11,1,1803–1811.

Aprianto, M., & Dwimulyani, S. (2019). Pengaruh Sales Growth Dan Leverage Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 1–10. pakar.v0i0.4246

Andhari, P. A. S., & Sukartha, I. M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventosy Intensitym Capital Intensity, Dan Leverage Pada Agersivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2115–2142.

Azizah, N., & Kusmuriyanto. (2016). The Effect of Related Party Transaction , Leverage , Commissioners and Directors Compensation on Tax Aggressiveness. Accounting Analysis Journal, 5(4), 307–316.

Budianti, S., & Curry, K. (2018). Pengaruh Profitabilitas, Likuiditas, dan Capital Intensity Terhadap Penghindaran Pajak (Tax Avoidance). Prosiding Seminar Nasional Cendekiawan 4, Jakarta.

Cabello, O. G., Gaio, L. E., & Watrin, C. (2019). Tax avoidance in management-owned firms: evidence from Brazil. International Journal of Managerial Finance.

Chyz, J. A., & White, S. D. (2014). The Association between Agency Conflict and Tax Avoidance: A Direct Approach. Advances in Taxation, 107–138.

Darmawan, I. G. H., & Sukartha, I. M. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Return on Assets, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 9(1), 143–161.

Irawati, I., Darmawan, H., Sofyan, M., & Serebryakova, T. (2022). The effect of the implementation of E-Invoice 3.0 and taxable person compliance to value-added tax revenue at KPP Pratama Pasar Rebo. Ilomata International Journal of Tax and Accounting, 3(1), 1-12.

Kiswanto, Arief, S., & Agustina, L. (2015). The Effect of Corporate Governance Mechanism on Tax Aggressiveness With Earnings Management as Intervening Variable. International Conference on Accounting.

Kubick, T. R., & Lockhart, G. B. (2016). Corporate tax aggressiveness and the maturity structure of debt. Advances in Accounting, 36, 50–57.

Mgammal, M. H., Bardai, B., & Ismail, K. N. I. K. (2018). Corporate governance and tax disclosure phenomenon in the Malaysian listed companies. Corporate Governance: The International Journal of Business in Society, 18(5), 779–808.

Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, Dan Kepemilikan Keluarga Terhadap Agresivitas Pajak. JOM Fekon, 4(1), 1886–1900

Novianti, W., dan A. W. M. (2018). Improving Corporate Values Through the Size of Companies and Capital Structures. ICOBEST; Atlantis Press 225

Nugraha, N. B., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, dan Capital Intensity Terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 4(4), 1–14.

Pravita, F., Ferawati, I. W., & Iqbal, A. (2022). Pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi Terhadap Tax avoidance.InFestasi, 18(2), Inpress.

Pravitasari, H. A., & Khoiriawati, N. (2022). Pengaruh ukuran perusahaan, capital intensity dan sales growth terhadap penghindaran pajak. Fair Value: Jurnal Akuntansi dan Keuangan, 4(10), 4498–4509.

Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1–11.

Purwanto, A. (2016). Pengaruh Likuiditas, Leverage, Manajemen Laba, dan Kompensasi Rugi Fiskal Terhadap Agresivitas Pajak Perusahaan Pada Perusahaan Pertanian dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Jom Fekon, 3(1), 580–594.

Rehman, M. Z., Khan, M. N., & Khokhar, I. (2015). Investigating Liquidity-Profitability Relationship : Evidence from Companies Listed in Saudi Stock Exchange (Tadawul). Journal of Applied Finance & Banking, 5(3), 159–173.

Richadson, G., Taylor, G., & Lanis, R. (2016). Women on the Board of Directors and Corporate Tax Aggressiveness in Australia: An Empirical Analysis. Accounting Research Journal, 29(4), 1–28.

Rodriguez, E. F., & Arias, A. M. (2012). Do Business Characteristics Determine an Effective Tax Rate. The Chinese Economy, 45(6), 60–83.

Rulandari, N., Pohan, C. A., Natision, A., Sofyan, M., & Ayu, P. (2021). Tax holiday incentive strategy during the COVID-19 pandemic period to increase investment in Indonesia. Proceedings of the International Conference on Industrial Engineering and Operations Management Monterrey, Mexico, November 3-5, 2021.

Sahrir, S., Syamsuddin, S., & Sultan, S. (2021). Pengaruh Koneksi Politik, Intensitas Aset Tetap, Komisaris Independen, Profitabilitas Dan Leverage Terhadap Tax Avoidance. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(1), 14–30.

Sari Yulyanti, Dirvi Surya Abbas, Imam Hidayat, & Watiyarrahmah Watiyarrahmah. (2022). Pengaruh Intensitas Asset Tetap, Intensitas Modal, Pertumbuhan Penjualan dan Leverage terhadap Tax Avoidance. JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan, 1(3), 24–32.

Sawitri, A. P., Alam, W. Y., & Dewi, F. A. A. (2022). Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan Dan Koneksi Politik Terhadap Penghindaran Pajak. Jurnal Riset Akuntansi Mercu Buana, 8(1), 44–52

Siswanti, & Kiswanto. (2016). Analisis Determinan Tax Aggresiveness pada Perusahaan Multinasional. Accounting Analysis Journal, 1(2), 1–6.

Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage , Komisaris Independen, dan Manajemen laba Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177.

Stephanie, S., & Herijawati, E. (2022). Pengaruh Pertumbuhan Penjualan, Profitabilitas, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak. ECo-Buss, 5(1), 213–224.

Tandean, V. A., & Winnie. (2016). The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013. Asian Journal of Accounting Research Asian Journal of Accounting Research, 1(1), 28–38.

Tiaras, I., & Wijaya, H. (2015). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 19(3), 380–397.




How to Cite

Asyari, Awaloedin, D. T. ., Achyarsyah, P. ., & Dewi, D. H. . (2024). Determinants of Things Affecting Tax Avoidance Behavior Case Study of Manufacturing Companies For 2016-2020. INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS), 4(1), 159–170.

Most read articles by the same author(s)

1 2 3 4 > >>