An Empirical Study on Corporate Age Moderation on Financial Variables and Potential Tax Avoidance in Indonesia
DOI:
https://doi.org/10.55927/crypto.v3i2.12347Keywords:
Tax Avoidance, Financial Variables, Firm Age, Consumer Goods SectorAbstract
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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Copyright (c) 2024 Evin Sofianti, Sriyani Sriyani, M.Ezar Ikrom, Raisa Yasykura, Kasih Ramadhani Andika, Devi Wahyutri, M. Abdurrahman Assidiqi, Heru Suproyanto

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