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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Golden Ratio of Data in Summary Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services
Siti Rofingatun
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 (Sektor Industri Barang Konsumsi) Tambunan, Ruth; Rofingatun, Siti; Bleskadit, Novalia Herlina
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3497

Abstract

The purpose of this analysis is to find out the effect of profitabilities, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The population that is used in this study is manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sampling method in this study used purposive sampling according to predetermined criteria. The number of samples collected is 150 samples and with outliers becomes 120 samples. The analysis technique that is used in this research is multiple linear regression analysis using the help of SPSS version 21 software. Based on the results of research using SPSS as a testing tool, it shows that partially Profitability and Company Size have a significant negative effect on tax avoidance. While Leverage has no effect on tax avoidance.
Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Hallatu, Cindy W. C.; Salle, Agustinus; Tandililing, Elia M.; Rofingatun, Siti; Bleskadit, Novalia H.; Kambuaya, Maylen K. P
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4610

Abstract

The purpose of this study was to analyze the influence of various factors, namely tax avoidance and profitability on firm value. The samples used in this study were 6 companies. This study uses version 29 of the SPSS software application as a research data test tool for 30 samples in this study. This study uses samoel from manufacturing companies in the consumer goods sub- sector listed on the IDX for the 2019-2023 period. The method used for retrieval is using the porpusive sampling method. This study uses the classic assumption test and hypothesis testing. The results of this study indicate that tax avoidance has a positive effect on firm value, while profitability has a negative effect on firm value.Keywords: tax avoidance, profitability, firm value
Co-Authors A. Ahmad Aaron M. A. Simanjuntak Abner SP Marlissa Adolf Z. D. Siahay Agarita Clara Womsiwor Agustinus Salle Agustinus Salle, Agustinus Alferus Sanuari Alfiana Antoh, Alfiana Andhika Dwi Abriyanti Andi Setiawan Ardinsyah, Dedy Balthazar Kreuta Bleskadit, Novalia H. Bleskadit, Novalia Herlina Budianto Ngo Christy Jeana Anastasya Oeghoede Cornelia Matani Daat, Sylvia Christina Damanik, Berlinda Shari Faramitha Indah Kendek Fatma Yunus Hallatu, Cindy W. C. Hasnia Hasnia Hesty T. Salle Hesty Theresia Salle Imbiri, Jefri Ivanna K. Wamafma Juliana Waromi, Juliana Kambuaya, Balthazar Kambuaya, Maylen K. P Kambuaya, Maylen K.P Kambuaya, Quincy F. Karubaba, Jois Kristin KP Kambuaya, Maylen Kurniawan Patma La Ode Abdul Wahab Layuk, Paulus K. Allo M. Tandililing, Elia Mariolin Ance Sanggenafa Maylen K.P. Kambuaya Maylen Kambuaya Meinarni Asnawi, Meinarni Meininta Nababan, Dytha Ningsih, Tri Widyastuti Novi Trihadi Nurlian Nurlian Oeghoede, Christy J. A. Pahabol, Yeniva Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Paulus K. Allo Layuk Permana, Insan Prasetyo Arjuna, Bucek Jalu Prayoga, Vicky Antonio Purnama, Yulian Rama Soyan Arung Lamba Risky Novan Ngutra Rizka Saptarinur Rosalin Ledi Diana Anauw Rudiawie Larasati Sara Marlyn Paru Sawaki, Laurina Sesa, Pascalina V.S. Shartika A. Kencana Siahay, Adolf ZD Solissa, Rian Noviani Suprapto Suprapto Syaikhul Falah Tambunan, Ruth Tandililing, Elia M. Theo Allo Layuk Westim Ratang Wonar, Klara Yundy Hafizrianda