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All Journal EKONOMIS : Journal of Economics and Business
Amir Hidayatulloh
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan
Economics, Econometrics & Finance

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Penghindaran Pajak: Profitabilitas, Leverage, Ukuran Perusahaan Afdhal Wahyudi; Amir Hidayatulloh
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2843

Abstract

This study aims to investigate the influence of profitability, leverage, and company size on tax avoidance practices. The study population includes entities listed in the Kompas100 index on the Indonesia Stock Exchange, with sampling determined using a purposive sampling method. The analysis was conducted using secondary data sourced from the companies' annual financial reports. The methodological approach applied to test the relationship between variables is Partial Least Squares–Structural Equation Modeling (PLS-SEM). Empirical findings indicate that profitability has a significant influence on tax avoidance. Conversely, the variables leverage and company size were found to have no influence on the intensity of tax avoidance practices in entities listed in the Kompas100 index on the Indonesia Stock Exchange.
Co-Authors Afdhal Wahyudi