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Chasanah, Amalia Nur
Fakultas Ekonomi Dan Bisnis, Universitas Dian Nuswantoro
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Journal : Jurnal Simki Economic

 1 
Peran Profit Perusahaan Sektor Industri Barang Konsumsi dalam Mendukung Penghindaran Pajak (Tax Avoidance) di Indonesia Apriliana, Shintia; Chasanah, Amalia Nur
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.540

Abstract

The obligation to pay taxes has become very important as taxes contribute significantly to state revenue. This research aims to determine the influence of profitability, leverage, and company size on tax avoidance. The study was conducted in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) during the period 2018-2022, with a population of 88 companies. The purposive sampling technique was used to select the sample, resulting in a research sample of 26 companies. Using predetermined criteria, the purposive sampling method was employed in the sample selection. A total of 130 metrics from 26 different companies were collected over five years. Descriptive statistical analysis included tests for normality, heteroskedasticity, autocorrelation, multiple regression tests, coefficient of determination tests, T-tests, and F-tests as part of the research analysis method. This procedure utilized SPSS Statistics 24. From the research results, it was found that tax profitability hasn’t effect on tax avoidance, while leverage and company size have an impact on tax avoidance.
Co-Authors Abdillah, Mirza Farhan Adelia Shavarani, Siva Adilla Kustya Ulfa Adrianno, Dunga AGUNG SEDAYU Agus Prayitno Alan Maulana Fatony Amallita, Chansa Anak Agung Istri Sri Wiadnyani Anggita Arsyikirani Apriliana, Salsabila Apriliana, Shintia ARIANTI, RISMA Ariati Anomsari Arta, Insyika Ananda Aryanto, Vincent Didiek Wiet Azizah, Annis Nur Bachtiar, Dava Tri Agutama Bara Zaretta Charis Masduki Choirul Huda Arifa Faiz, Devan Daniel Kartika Adhi Dian Indriana Hapsari Dian Prawitasari Diana Aqmala Diana Puspitasari Dicky Setiawan Dinda Regina Nofiar Dwi Eko Waluyo Fahmi Wardhani, Mashita Fahmi Wardhani, Masitha Fatah Nur Abdul Aziz Febrianur Ibnu Fitroh Sukono Putra Fery Riyanto Fitriani, Itsna Rahma Foza Hadyu Hasanatina Guruh Taufan H Halim, Jeffry Halimah Pudyastuti Hariyadi, Guruh Taufan Hartono , Soraya Farahdilla Dwi Herry Subagyo Hertiana Ikasari Ibrahim, Nor Fauziana Ida Farida Judea Pearl Kurniawan, Yoga Rizky Kusuma, Pradana Jati Lenni Yovita Lenni Yovita Lianadewi, Annisa Ariel Luky Indra Mustofa Made Gede Wirakusuma Mahmud Mahmud Mahmud Mahmud Maria Safitri Marlyen Honestya Safeta Marsela, Neni Masduki, Charis Mashita Fahmi Wardhani Masitha Fahmi Wardani Masitha Fahmi Wardani Masitha Fahmi Wardhani Mila Elmeida Mila Sartika Mudinillah, Adam Muhammad Ikhsan Anugrah Mujib, Miftachul Neili Winda Saharani Nisriinaa Rifqi Larasati Nora Idiawati Oktavia, Vicky Oktoriza, Linda Ayu Perdana, Tito Aditya Piji Pakarti Piji Pakarti Pratama, Annisa Salsabilah Prawitasari, Dian Puji Purwatiningsih, Aris Purusa, Nanda Adhi Purwatingsih, Aris Puji Putra , Febrianur Ibnu Fitroh Sukono Ramadhaniza, Aisyahya Dhita Ramadlon, Bagus Iqbal Ratna Herawati Ratna Herawati Ratna Wardani Risanda Alirastra Budiantoro Ristanto, Hesti Riyono, Riyono Rizky Aurinaya, Angelia Roymon Panjaitan Rudi Kurniawan Sabtarini Kusumaningsih Safiira, Tsulatsa Nur Safitri , Maria Safitri, Maria Samasta, Almira Santi Samastha, Almira Santi Sania Dinda Awalia Savero, Raihan Vito Sih Darmi Astuti Suhita Whini Setyahuni Susanto, Andito Wibisono Putra Susilowati, MG Westri Kekalih Tegar Aji Aimar Tito Wira Eka Suryawijaya  Tri Esti Rahayuningtyas Usman Usman Vicky Oktavia Vicky Oktavia Whini Setyahuni, Suhita Wibowo, Mochammad Eric Suryakencana Widhi, Oktavandi Widiastuti, Sylvia Widya Anggraini Widyaningrum, Mami Stya Widyatmoko Widyatmoko Wijaya, Irvan Wikan Isthika Yamisah, Inka Afri Yohan Wismantoro Yovita, Lenni