The Effect of Family Ownership, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the Period 2020-2022

Authors

  • Apri Lynia Sari Universitas Mercu Buana Author
  • Waluyo Universitas Mercu Buana Author
  • Yananto Mihadi Putra Universitas Mercu Buana Author
  • Lucky Nugroho Universitas Mercu Buana Author
  • Ildiko Orban University of Debrecen Author

Keywords:

Family Ownership, Profitability, Sales Growth, Tax Avoidance

Abstract

This quantitative study aims to determine the effect of family ownership, profitability, and sales growth on tax avoidance. This study uses manufacturing companies listed on the IDX in 2020-2022. The sample selection of manufacturing companies in this study used the purposive sampling method, and the number of acceptable samples was 153 of the total number. Hypothesis testing in the study used panel data regression analysis with a significance level of 5% (0.05). The results of the test obtained: (1) there is no effect of family ownership on tax avoidance, (2) there is an effect of profitability on tax avoidance, and (3) there is an effect of sales growth on tax avoidance. The implication of this research is to provide information and references related to the variable determinants of tax avoidance in the manufacturing sector in the period 2020 to 2022.

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Published

2024-05-04

How to Cite

Sari, A. L. ., Waluyo, Putra, Y. M., Nugroho, L., & Orban, I. (2024). The Effect of Family Ownership, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the Period 2020-2022. Economics & Islamic Finance Journal (ECIF), 1(1), 32-46. https://ejournal.bacadulu.net/index.php/ecif/article/view/12