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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) DEVOSI Jurnal Ilmu Manajemen & Ekonomika Jurnal Keuangan dan Perbankan
Will Andilla Darniaty
STIE Indonesia Banking School
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Ilmu Manajemen

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The Influence of Profitability, Leverage and Company Size on Tax Avoidance in Energy Sector Companies Milala, Nico; Darniaty, Will Andilla
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.1, December 2024
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i1.624

Abstract

Tax avoidance is a practice aimed at managing tax expenditures to minimize the amount of tax that must be paid, while still complying with applicable legal regulations. This study uses Profitability (ROA), Leverage (DER), and Firm Size (SIZE) as independent variables that are suspected to influence Tax Avoidance (CETR) as the dependent variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The data used is secondary data, derived from the financial statements of energy sector companies listed on the IDX. Sampling was done using a purposive sampling technique, with a sample size of 54 companies and a total of 270 observations. The obtained data were analyzed using multiple linear regression analysis techniques. The results of the study indicate that profitability has a significant positive effect on tax avoidance, leverage does not affect tax avoidance, while firm size has a significant positive effect on tax avoidance. The results of this study are expected to provide theoretical and practical contributions in the fields of taxation and financial management
Co-Authors -, Puspita -, Zulfison Adzani, Syafa Alifiya AMALIA, ALVIEN NUR Anna Sardiana, Anna Aprilly, Rosa Virginia Dara Aulia, Azkya Rifdah Etty Murwaningsari Mayta Tri Lestari Milala, Nico Novita, Silvia Nurhayati, Wahyu Tri Sabila, Salma Siti Jumiyati