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Journal : Jurnal Paradigma Akuntansi

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 Adelia Bella Saputri Agustin Widjiastuti Ahmad Almaszahra, Annisa Naufal Amelia, Sesa Andrianto Andrianto Iskandar Anita Apriliana, Putri Ardi Ardi Arikrisanda, Athifa Ayu Erlian Ayuningtyas, Rosida Dwi Aziz, Nur Bembi Jonatan Buntuborrong, Yunovisri Valenrio Chandra, Budi Charles Charles Christian, Natalis Chusnul Intan Clessia Caroline Reonaldi Dave Tedjokusumo Deandra N. Alyshia Delfina Muthia Sabella Demsa Simbolon Digdowiseiso , Kumba Djuranovik, Evelyn Elwisam Ester Nathania Davita Sitanggang Etty Murwaningsari Eva Monica, Eva Evelyn Febriandini Adha Ferry Vincenttius Ferdinand Gloria Julyta Haidar Hilmy Hanggara Arifian Henryanto Wijaya Herlia Amia Idhzha Wira Yudha Ikat Tri Hawani Inayah Amira Zahrah Irma Ayu Pola Pakpahan Irwansyah, Joni Istianingsih Jacobs, Christin Yosefin Jenifer Jessica Jessica Jonardi, Kevania Rena Jose, Joshua Kartina Pakpahan Kenneth Kaleb Kristian, Michelle Krisyadi, Robby Laode Rijai Lengkong, Kathleen Maidjesta Lithrone Laricha Salomon Lutfi Alhazami M. Yunan Hidayat Maria Charisse Audrey Ginta Medinal Medinal Meylisa Permata Sari Muhammad Fadhil Raksiwi Muhammad Ferdian Akri Pratama Mustikarini, Carolina Novi Nabila Arinov Mey Nelson, Alden Ngadiman Ningsih, Lakshmi Jaya Novi Yanti Nugroho, Fajar Prianto Nur Tjahyo Eka Darmayanti Oktovia , Sendy Olivia Kristianti Kusuma Pannaausten, Davin Pranata, Jimmy Angga Prayogo, Andi Bagus Priscillia Chandra Purba, Wanda Angelia Fenensia Putri Salsabilla R. Rahaditya Rafa Fiddina Julia Raymond Tjiwidjaja Repki Trinda Putri Rince Monica Hutagalung Rizal R. Manullang Salim, Philander Senly Simarmata, Allwin M. Siregar, Feby Yoana Susan Grace V Nainggolan Syahputra, Fikry Prastya Tompo, Cherilyn Cristine Trida, Trida Utomo Waruwu, Netral Jaya Wibawa Prasetya Winda Agnesta YANTO Yo, Sacca Kumalasari Yohan Chandrasukmana Yohana FCP Meilani Yunandhia Rainissa Yuniarwati Zamralita