Vicka Stawati
Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Vicka Stawati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3472

Abstract

The purpose of this study was to examine the effect of Profitability, Leverage and Size Company on Tax Avoidance. The population which is the object of this research is argicultural sectors listed on Indonesia Stock Exchange (BEI) in 2014 - 2018. The total population of 20 companies, this study obtained by purposive sampling technique which then resulted in 6 research samples for further investigation. The analysis technique used is multiple regression analysis. Based on data analysis and discussion can be concluded that Profitability, Leverage, and Company Size has effect on Tax Avoidance. This means that the government has not succeeded in conducting Tax Amnesty program which has the impact of the company will do Tax Avoidance.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Vicka Stawati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3472

Abstract

The purpose of this study was to examine the effect of Profitability, Leverage and Size Company on Tax Avoidance. The population which is the object of this research is argicultural sectors listed on Indonesia Stock Exchange (BEI) in 2014 - 2018. The total population of 20 companies, this study obtained by purposive sampling technique which then resulted in 6 research samples for further investigation. The analysis technique used is multiple regression analysis. Based on data analysis and discussion can be concluded that Profitability, Leverage, and Company Size has effect on Tax Avoidance. This means that the government has not succeeded in conducting Tax Amnesty program which has the impact of the company will do Tax Avoidance.