Level of Tax Avoidance Intersector: Case Study of Companies Listed on the Indonesia Stock Exchange
Journal Title: International Journal of Social Science And Human Research - Year 2023, Vol 6, Issue 02
Abstract
Indonesia's Economic growth and investment increase in 2021 need to be maintained by the Government by mitigating tax avoidance activities. This study aims to examine differences in the level of tax avoidance between business sectors. The sample in this study uses companies listed on the Indonesia Stock Exchange in 2021, consisting of 514 companies. Kruskal Wallis analysis and the Wilcoxon rank-sum (MannWhitney) test were used to testing the hypotheses. The results show that the mining sector differs significantly from all other sectors. This result implies that government policy changes in mitigating tax avoidance activities for the mining sector can be applied specifically to that sector. Meanwhile, the Government must be more careful in making policy changes for other sectors because it will affect several sectors simultaneously.
Authors and Affiliations
Hanung Adittya Aristyatama, Agus Riyadi
Keywords
Related Articles
- EP ID EP713018
- DOI 10.47191/ijsshr/v6-i2-40
- Views 95
- Downloads 0
Effect of Motivation, Compensation and Job Satisfaction on Employee Performance
Employee performance must be continuously improved in order to win business competition. The purpose of this study was to see what factors influenced employee performance at the Gran Rubina Generali Tower Flat Owners and...
Use of Remedial Instruction for Disfluent Readers among Grade 7 Students
This study examined the effectiveness of remedial instruction on disfluent readers among Grade 7 students at the Mindanao State University – University Training Center, Marawi City. Ten disfluent readers selected from th...
Development of Automotive Engineering Learning Video Media Using Catamsia Pn Light Veehicle Periodic Maintenance Material Ar SMK PGRI 1 Gresik.
This study aims to develop learning video-based media using Camtasia on periodic maintenance material on light vehicles at SMK PGRI 1 Gresik. This development is to facilitate students in performing automotive engineerin...
Suicides in Rural Puducherry: Insights from Experiences and Secondary Data
Suicide has many underlying causes. This research sought to investigate the experiences of suicide and gain understanding of suicide methods through secondary data of a specific village. Methods: This qualitative study...
Experiences of Patients with Bipolar Disorder in a Psychoeducational Group: A Qualitative Study
Background: Bipolar disorder contributes to high rates of morbidity with serious consequences on the quality of life. There is limited research on life experience of people with this mental disorder in educational inter...