An Empirical Study on Corporate Age Moderation on Financial Variables and Potential Tax Avoidance in Indonesia

Evin Sofianti; Sriyani Sriyani; M.Ezar  Ikrom; Raisa Yasykura; Kasih Ramadhani Andika; Devi Wahyutri; M. Abdurrahman Assidiqi; Heru Supriyanto

doi:10.55927/crypto.v3i2.12347

Authors

Evin Sofianti Public Sector Accounting, Politeknik Keuangan Negara STAN
Sriyani Sriyani Public Sector Accounting, Politeknik Keuangan Negara STAN
M.Ezar Ikrom Public Sector Accounting, Politeknik Keuangan Negara STAN
Raisa Yasykura Public Sector Accounting, Politeknik Keuangan Negara STAN
Kasih Ramadhani Andika Public Sector Accounting, Politeknik Keuangan Negara STAN
Devi Wahyutri Public Sector Accounting, Politeknik Keuangan Negara STAN
M. Abdurrahman Assidiqi Public Sector Accounting, Politeknik Keuangan Negara STAN
Heru Supriyanto Public Sector Accounting, Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.55927/crypto.v3i2.12347

Keywords:

Tax Avoidance, Financial Variables, Firm Age, Consumer Goods Sector

Abstract

This study looks at how financial factors, tempered by firm age, affect the likelihood of tax evasion in the core consumer products industry. Return on assets (ROA), capital intensity, profitability, and leverage are the main financial variables that are the subject of the study. The study examines the connection between these factors and the possibility of tax evasion using information from 30 businesses that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The random effect model (REM) was found to provide the best fit when testing hypotheses using panel data regression. The findings indicate that leverage has a major impact on tax evasion in younger businesses, but no variable significantly affects it in older businesses. The report emphasizes how crucial financial planning is to tax evasion, particularly for startups.

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