The Influence of Corporate Reputation, Available Slack, Company Size, and Leverage on Tax Avoidance

Abstract

Research Aims: This research aims to examine the influence of company reputation, available slack, company size, and leverage on tax avoidance. Design/methodology/approach: The research sample consists of 139 company-year observations from companies in the mining and construction industry (SIC 1) listed on the Indonesia Stock Exchange during the period 2020-2022. Multiple linear regression is used as the data analysis technique to address the research hypotheses. Research Findings: The results indicate that company reputation and leverage have a significant negative effect on tax avoidance. Meanwhile, available slack and company size have a significant positive effect on tax avoidance. Theoretical Contribution/Originality: This research is expected to enrich the literature on factors influencing tax avoidance and provide a strong foundation for the government and regulators to optimize revenue from the tax sector by considering the factors influencing corporate tax avoidance in the mining and construction sectors.