Factors Affecting Tax Avoidance


  • Wafa Shifa Urrahmah UIN Sultan Syarif Kasim Riau
  • Nelsi Arisandy UIN Sultan Syarif Kasim Riau




profitability, leverage, company size, sales growth, audit quality, proportion of independent commissioners


This research is included in quantitative research that aims to determine the effect of profitability, leverage, company size, sales growth, audit quality and the proportion of independent commissioners on partial or simultaneous tax avoidance in basic industrial and chemical sector companies listed on the IDX for the 2019-2022 period. The number of samples used was 20 companies with samples with purposive sampling method sampling techniques and using skunder data and obtained from annual financial statements, this regression analysis uses panel data regression using Eviews 12 software as a measuring tool. The results of the study stated that profitability affects tax avoidance in this study also states that leverage, company size and sales growth do not affect tax avoidance on audit quality variables and the proportion of independent board of commissioners is stated to have an effect on avoidance The R² value in the regression  dependent variable is 12.22% while the rest was described by other variables other than the variables used in this study.


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How to Cite

Urrahmah, W. S., & Arisandy, N. (2024). Factors Affecting Tax Avoidance. Jurnal Akuntansi Bisnis Dan Ekonomi, 10(1), 32–41. https://doi.org/10.33197/jabe.vol10.iss1.2024.1570