Determinants Of Tax Avoidance: A Study on Manufacturing Companies in The Food and Beverage Sector Across Six Southeast Asian Countries

Authors

  • Anissa Yuniar Larasati Jenderal Achmad Yani University
  • Wiwi Hartika Jenderal Achmad Yani University

DOI:

https://doi.org/10.32493/JABI.v8i3.y2025.p276-290

Keywords:

Profitability, Leverage, Company Size, Financial Distress, Tax Avoidance

Abstract

The purpose of this study is to determine the effect of profitability, leverage, company size, and financial distress on tax avoidance in six Southeast Asian countries, namely Indonesia, Malaysia, Singapore, Thailand, the Philippines, and Vietnam. This study was measured using quantitative methods and secondary data. The sample measurement used purposive sampling and obtained 106 manufacturing companies from six countries in Southeast Asia during the period 2020-2023, resulting in a total of 424 observations in this study. Based on the test results using SPSS vs 26, it was found that profitability had a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Meanwhile, company size and financial distress have no effect on tax avoidance. Simultaneously, profitability, leverage, company size, and financial distress affect tax avoidance.

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Published

2025-09-30

Issue

Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Section

Articles

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Copyright (c) 2025 Anissa Yuniar Larasati, Wiwi Hartika

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