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All Journal Jurnal Mahasiswa Fakultas Hukum JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Civil Engineering Collaboration Formosa Journal of Computer and Information Science Outline Journal of Management and Accounting Media Bina Ilmiah Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS) ANDIL Mulawarman Journal of Community Engagement Moneta : Journal of Economics and Finance
Veronika
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Outline Journal of Management and Accounting

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ANALYSIS OF FACTORS AFFECTING TAX AVOIDANCE WITH LEVERAGE AS A MEDIATION VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2021 PERIOD Felicia, Jesslyn; Octavia, Jennifer; Engelyne, Elvira; Veronika
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.158

Abstract

This study aims to analyze the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The factors that are the focus of this study include company size, leverage, profitability, sales growth, institutional ownership, and capital entities. Leverage is identified as a mediating variable in the relationship between these factors and tax avoidance. The population in this study were 398 companies. The sampling method used was purposive sampling and obtained 35 companies that became the object of research. The research data was obtained from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
ANALYSIS OF FACTORS AFFECTING TAX AVOIDANCE WITH LEVERAGE AS A MEDIATION VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2021 PERIOD Felicia, Jesslyn; Octavia, Jennifer; Engelyne, Elvira; Veronika
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.158

Abstract

This study aims to analyze the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The factors that are the focus of this study include company size, leverage, profitability, sales growth, institutional ownership, and capital entities. Leverage is identified as a mediating variable in the relationship between these factors and tax avoidance. The population in this study were 398 companies. The sampling method used was purposive sampling and obtained 35 companies that became the object of research. The research data was obtained from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
Co-Authors Ahmad Anugrah MS Kaban Budhi Mulyadi Dedi Trisnawarman Eko Prayitno Eko Elvira Engelyne Engelyne, Elvira Felicia, Jesslyn Gressy Novita Gusmulyani Hasrul Hendrawati Hera Dwi Triani Hernando, Redo Alpha Indra Khaidir Jennifer Octavia Jesslyn Felicia Lusi Utama Mitra Munajat Octavia, Jennifer Oskar, Inong Rini Efrianti Riyan Ningsih Sari, Fifian Permata Sukarman Purba SURYANI Vitriani Zulhaji