Analisis Pengaruh Penggunaan Derivatif Keuangan terhadap Praktik Penghindaran Pajak

Abstract

This study aims to analyze and determine the empirical evidences that effect the tax avoidance activity in manufacturing companies in Indonesia. Samples of this study are listed manufacturing companies in Indonesia Stock Exchange year 2017, 2018, and 2019. This study used multiple regression to analyze the effect of profitability, monetary derivatives, and size of companies to tax avoidance activity practice. The results of the research show profitability and monetary derivatives does not significantly affect tax avoidance activity practice; while size of companies significantly effect tax avoidance practice.

Keywords: tax avoidance, profitability, derivatives, size of companies