Determinant of Tax Avoidance Behavior ( An Empirical Studies of Manufacturing Sector Listed on Indonesia Stock Exchange

  • Maria Yanida Institute of Economic Sciences, Palangka Raya, Indonesia
  • Lelo Sintani Faculty of Economic Business, University of Palangka Raya, Indonesia
  • Hendra Gonawan Institute of Economic Sciences, Palangka Raya, Indonesia
Keywords: eterminants, behaviour, tax avoidance, multiple regresssion, SPSS


One of the biggest revenues in a country comes from taxes. Thereforethe government always tryingto increase tax revenue from year to year so that state revenues also increase. But in this case there are differences in interests between the Government and the taxpayer. For the government, taxes are a source of state revenue, otherwisefor taxpayers,tax is a burden that can reduce a company's operating profit. This study aims to look at the determinants that influence tax avoidance behavior.This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Data analysis was performed on 20 sample companies with various sub-sectors such as the food and beverage sub-sector, industrial and chemical sub-sectors, pharmaceutical sub-sectors, cosmetics sub-sectors using multiple regression analysis with SPSS software. The results showed that fiscal loss compensation had no effect on tax avoidance while sales growth affects tax avoidance. Some suggestions that can be given by the author include 1) Investors or potential investors should consider financial information, because the ratio is a very important indicator to measure the company's ability to meet obligations or generate profits; 2) Companies should better utilize and process their resources to increase business growth, so that investors are more confident in investing.