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Abstract

Corporate Caracteristics and Tax Avoidance: a Sudy of Banking Industry in South East Asia


Purpose: The purpose of this research is to examine the characteristics of the company on tax avoidance. The trend of sub-optimal profits and demands for financial performance in the banking sector support tax avoidance as an alternative choice in banking strategy.


Method: This study uses regression testing with a sample of 152 industrial data in Southeast Asia.


Results: The results show that profitability and capital intensity have an effect on tax avoidance. 


Novelty: The novelty in this research lies in the measurement of financial performance where the banking industry has measurements that are different from other industrial sectors. 


Contributions: The contribution of research to the world of banking is that it is hoped that optimal earnings management policies will emerge in ensuring the sustainability of public funds.


 


Karakteristik Perusahaan dan Tax Avoidance: Studi pada Industri Perbankan Asia Tenggara


Tujuan: Tujuan dari penelitian ini adalah untuk mengkaji karakteristik perusahaan dalam penghindaran pajak. Kecenderungan keuntungan yang belum optimal dan tuntutan kinerja keuangan di sektor perbankan mendukung penghindaran pajak sebagai pilihan alternatif dalam strategi perbankan.


Metode: Penelitian ini menggunakan uji regresi dengan sampel 152 data industri di Asia Tenggara.


Hasil: Hasil penelitian menunjukkan bahwa profitabilitas dan intensitas modal berpengaruh terhadap penghindaran pajak.


Kebaruan: Kebaruan dalam penelitian ini terletak pada pengukuran kinerja keuangan dimana industri perbankan memiliki ukuran yang berbeda dengan sektor industri lainnya.


Kontribusi: Kontribusi penelitian kepada dunia perbankan diharapkan akan muncul kebijakan manajemen laba yang optimal dalam menjamin kesinambungan dana masyarakat.

Keywords

Profitabilitas Ukuran perusahaan Struktur modal Penghindaran pajak

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