Who Avoid Taxes?

An Empirical Study from the Case of Indonesia

  • Agung Endika Satyadini
  • Restu Rea Erlangga
  • Brigitta Steffi
Keywords: tax avoidance, tax evasion, risk assessment


This paper investigated the propensity and the magnitude of tax avoidance risk exposure among different taxpayers by analyzing both enterprise-related and government-related variables. Providing far-reaching analysis and examining a relatively unexplored area of conforming tax avoidance, this study employs two measurements of tax avoidance including non-conforming and conforming tax avoidance. In the brain area of empirical analysis, this paper combined a fixed-effect model to control omitted variable bias together with adoption of adopts heteroskedasticity and autocorrelation-consistent standard errors (HAC/clustered SE). The results depict that the magnitude of tax avoidance risks vary depending on the characteristic of taxpayers. Higher risks were found in so-called foreign-controlled enterprises and foreign invested enterprises.


Paper ini meneliti kecenderungan dan besarnya risiko penghindaran pajak atas beberapa tipe Wajib Pajak dengan menggunakan data terkait perusahaan dan terkait pemerintah. Analisis yang lebih menyeluruh menggunakan pendekatan penghindaran pajak conforming dan non-conforming. Paper ini menggunakan fixed effect model untuk mengkontrol variable yang tidak dimasukkan dalam model dengan mengadopsi heteroskedasticity dan autocorrelation-consistent SE. hasil penelitian ini menunjukkan bahwa besarnya risiko penghindaran pajak bervariasi tergantung tipe Wajib Pajak. Risiko terbesar ditemukan pada perusahaan investasi luar negeri dan perusahaan yang dikontrol oleh entitas di luar negeri.


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How to Cite
Satyadini, A. E., Erlangga, R. R., & Steffi, B. (2019). Who Avoid Taxes?. Scientax, 1(1), 1-26. Retrieved from //ejurnal.pajak.go.id/st/article/view/2