FACTORS DETERMINING TAX AVOIDANCE IN ENERGY SECTOR COMPANIES IN INDONESIA

Authors

  • Alya Nur Fadhilah Muhammadiyah University of Purwokerto, Indonesia
  • Ani Kusbandiyah Muhammadiyah University of Purwokerto, Indonesia
  • Azmi Fitriati Muhammadiyah University of Purwokerto, Indonesia
  • Hadi Pramono Muhammadiyah University of Purwokerto, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v9i1.16486

Abstract

This study aims to provide empirical evidence on the effect of leverage, firm size, and profitability on tax avoidance, as measured by the Effective Tax Rate (ETR). The research population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The purposive sampling method is used in the sample selection, resulting in 102 observation data points. The statistical technique used is multiple linear regression analysis with SPSS. The results show that firm size and profitability do not have an impact on tax avoidance, while leverage has a negative effect on tax avoidance. This research contributes to the government, particularly as a basis for taking preventive measures to ensure that companies do not engage in tax avoidance.

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Published

2025-03-25

How to Cite

Fadhilah, A. N., Kusbandiyah, A., Fitriati, A., & Pramono, H. (2025). FACTORS DETERMINING TAX AVOIDANCE IN ENERGY SECTOR COMPANIES IN INDONESIA. International Journal of Economics, Business and Accounting Research (IJEBAR), 9(1). https://doi.org/10.29040/ijebar.v9i1.16486

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Vol. 9 No. 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025

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