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
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- EP ID EP713018
- DOI 10.47191/ijsshr/v6-i2-40
- Views 87
- Downloads 0
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