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All Journal Jurnal Bisnis Terapan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Muhammad Andri Radiany
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Relation beetween Profitability, Leverage, and Firmsize on Tax Avoidance Muhammad Andri Radiany; Wulandari Harjanti; Ali Farhan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5082

Abstract

This research is intended to examine the relationship between profitability, leverage and the size of the business (firmsize) on tax avoidance. The Sample used is 41 companies listed on the stock exchange in the period 2018-2019, sample determination using random sampling. The analysis tool used is linear regression multiple by using SPSS. Regression test results show that simultaneously profitability, leverage and business size (firmsize) influence significantly to tax avoidance, the test results also showed that these three variables have an effect of 35% on tax avoidance, meanwhile, partially profitability (NPM) has a negative influence and significant, leverage (DER) positive and insignificant effect, while firmsize has a negative and insignificant influence. 
Co-Authors Ali Farhan Anita Kartika Sari Muhammad Gunawan Wibisono Purwanto Rika Yuliastanti SRI RAHAYU Sundjoto Wulandari Harjanti