The Relations Among Firm Characteristic, Capital Intensity, Institutional Ownership, and Tax Avoidance: Some Evidence From Indonesia

Putra, W. E., Yuliusman, & Wisra, R. F. (2020). THE RELATIONS AMONG FIRM CHARACTERISTIC, CAPITAL INTENSITY , INSTITUTIONAL OWNERSHIP , AND TAX AVOIDANCE : SOME EVIDENCE FROM INDONESIA. Humanities & Social Sciences Reviews, 8(1), 315–322. DOI:10.18510/hssr.2020.8142

8 Pages Posted: 25 Feb 2020

See all articles by Wirmie Eka Putra

Wirmie Eka Putra

Fakultas Ekonomi dan Bisnis Universitas Jambi

Yuliusman Yuliusman

Jambi University - Faculty of Economics and Business; Fakultas Ekonomi dan Bisnis

Raeza Firsta Wisra

affiliation not provided to SSRN

Date Written: January 29, 2020

Abstract

Purpose of the study: This study is to determine the effect of profitability, leverage, company size, capital intensity, and institutional ownership simultaneously and partially on tax avoidance in Indonesia.

Methodology: This study uses a quantitative approach to the type of descriptive research. The population of this research is property, real estate, and building constructs companies from 2013 - 2017, as many as 63 companies, which listed on the Indonesia Stock Exchange (IDX). While the samples in this study were 31 companies. The data analysis method used is multiple linear regression analysis.

Principal Findings: Profitability, leverage, company size, and institutional ownership partially influencing tax avoidance. However, the intensity of capital partly does not affect tax avoidance.

Applications of this study: This study suggests that the government makes several efforts to intervene to increase tax literacy on companies, the public, and expand access to higher education, as well as improve the quality of the democratization process to enhance tax compliance in Indonesia.

Novelty/Originality of this study: This research brings new evidence on the relationship between profitability, leverage, company size, and institutional ownership on tax avoidance in Indonesia.

Keywords: Agency Theory, Capital Intensity, Firm Characteristic, IDX, Institutional Ownership, Tax Avoidance

JEL Classification: G32, M41

Suggested Citation

Eka Putra, Wirmie and Yuliusman, Yuliusman and Wisra, Raeza Firsta, The Relations Among Firm Characteristic, Capital Intensity, Institutional Ownership, and Tax Avoidance: Some Evidence From Indonesia (January 29, 2020). Putra, W. E., Yuliusman, & Wisra, R. F. (2020). THE RELATIONS AMONG FIRM CHARACTERISTIC, CAPITAL INTENSITY , INSTITUTIONAL OWNERSHIP , AND TAX AVOIDANCE : SOME EVIDENCE FROM INDONESIA. Humanities & Social Sciences Reviews, 8(1), 315–322. DOI:10.18510/hssr.2020.8142, Available at SSRN: https://ssrn.com/abstract=3527160

Wirmie Eka Putra (Contact Author)

Fakultas Ekonomi dan Bisnis Universitas Jambi ( email )

Jambi, Jambi
Indonesia

Yuliusman Yuliusman

Jambi University - Faculty of Economics and Business ( email )

Kampus Mendalo Darat
Jambi, Jambi 36129
Indonesia
+628127494488 (Phone)

Fakultas Ekonomi dan Bisnis ( email )

Indonesia

Raeza Firsta Wisra

affiliation not provided to SSRN

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
59
Abstract Views
217
rank
398,715
PlumX Metrics