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All Journal Akuntansi Krida Wacana Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Paradigma Akuntansi Research Horizon Jurnal Akuntansi Jurnal Serina Abdimas
Yuniarwati
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Paradigma Akuntansi

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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Jessica; Yuniarwati
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35167

Abstract

The purpose of this study is to know the effects of profitability, leverage, firm size, and institutional ownership on tax avoidance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this study is using purposive sampling. The samples used 40 companies consisting of the sub-sector of food & staples retailing, food and beverage, tobacco, nondurable household products. Data were processed and tested using Microsoft Excel 2019 and E-views version 10. The result of this study shows that profitability has a significant negative influence on tax avoidance and that leverage has a significant positive influence on tax avoidance, while firm size and institutional ownership have no influence on tax avoidance.
Co-Authors Alex Candra Elizabeth Sugiarto Dermawan Elizabeth Sugiarto Dermawan Franky Hidayat , Aldi I Cenik Ardana Jayapranata, Andrian Jennifer Jessica Kevin, Nicholas Kurniawan, Adeline Putri M. Agustiawan Saputra Susanty, Caroline Adriani Susilawati Thejatirta, Vallesca Irene Thirza, Selvyna Widiono, Ribut Yahya, Noel Krisnandar