Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Widya Dwi Agustin
Universitas Singaperbangsa Karawang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Food And Beverage) Widya Dwi Agustin; Asep Muslihat
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6853

Abstract

The Food and Beverage sector is thriving in Indonesia due to companies leveraging the diverse natural resources the country possesses. As a result of this opportunity, many entrepreneurs are keen on establishing businesses that utilize these resources. Naturally, in building a company, there is always the expectation of achieving high profitability or significant profits, and it is hoped that the company's liabilities do not exceed what is necessary. Thus, the purpose of this research is to determine the influence of the variables of profitability (return on assets) and leverage (debt to asset ratio and debt to equity ratio) on tax avoidance in manufacturing companies in the food and beverage subsector during the period 2018 – 2022. Based on the research, it was found that the return on equity variable has a significant negative effect on the tax avoidance variable, while the debt to asset ratio and debt to equity ratio variables do not have a significant effect on the tax avoidance variable. However, when tested simultaneously, the results showed that the profitability and leverage variables have a significant effect on tax avoidance.
Co-Authors Muslihat, Asep