Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur

Abstract

This study aims to examine the effect of cash flow volatility, geographic dispersion, and tax amnesty on tax avoidance of manufacturing industry firms listed on the Indonesian Stock Exchange period of 2010-2016. Using path analysis model with Statistical Product and Service Solution (SPSS) version 22and SmartPLS 3.0. This study examined the secondary data from financial statement for tax avoidance. There are sixindicators of tax avoidance used as proxy. This studt gives result that cash flow volatility, geographic dispersion, and tax amnesty have an insignificant effect on tax avoidance.