What Drives Corporate Tax Avoidance in Indonesia’s Basic Materials Sector?
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This study's goal is to examine how tax avoidance tactics, as calculated by the Cash Effective Tax Rate (CETR), are affected by profitability (ROA), capital structure (DER), and firm size (SIZE). This research employs a quantitative methodology and focuses on firms in the basic materials industry that are listed on the Indonesia Stock Exchange (IDX) between 2020-2024. Purposive sampling was utilized to choose the sample, which included 38 businesses with 190 observational data points. Panel data regression was used for analyzing data and the Fixed Effect Model (FEM) was chosen to serve as the model, incorporating capital intensity and financial distress as control variables. The results indicate that profitability has a significant negative effect on CETR. Capital structure does not affect CETR, while firm size has a significant positive effect on CETR. These findings are expected to provide practical implications for policymakers in formulating tax supervision regulations, as well as serve as a consideration for companies in managing corporate tax governance.
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Referensi
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