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VOL. 12, ISSUE 12 (2025)
Determinant factors influencing corporate tax avoidance
Authors
Evi Apriliani, Wahyu Meiranto
Abstract

This research was conducted because Indonesia's tax ratio is still low. The low tax ratio is due to the fact that many companies still practice tax avoidance. Given these problems, this study aims to analyze the effects of CEO narcissism, board size, female directors, financial difficulties, and company size on corporate tax avoidance. The sample used in this research is 140 data points from 28 banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022. This study employs a purposive sampling method, a quantitative approach, and the multiple linear regression method in SPSS. The results showed that CEO narcissism and board size positively affect corporate tax avoidance. Meanwhile, female directors and company size negatively affect corporate tax avoidance. The results of this study also show that financial distress does not affect corporate tax avoidance.

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Pages:38-42
How to cite this article:
Evi Apriliani, Wahyu Meiranto "Determinant factors influencing corporate tax avoidance". International Journal of Multidisciplinary Research and Development, Vol 12, Issue 12, 2025, Pages 38-42
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