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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Djoko Wahyudi
Universitas Stikubank Semarang
Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : NUSANTARA : Jurnal Ilmu Pengetahuan Sosial

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THE EFFECT OF PROFITABILITY, LEVERAGE, INSTITUTIONAL OWNERSHIP AND FIRM SIZE ON TAX AVOIDANCE: EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON IDX FOR THE 2017-2019 PERIOD Novia Rahmawati; Djoko Wahyudi
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 8, No 6 (2021): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v8i6.2021.1822-1837

Abstract

The receipt of public contributions, which will subsequently enter the state treasury, is the main supply of governmental earnings. For the state, taxes are a source of income, while for companies, taxes are a burden that reduces the company's net profit. Reducing net income makes many companies use several ways to minimize their taxes, one of which is by doing tax evasion. The method is legal, meaning it does not contradict any tax laws. The goal of this study is to explore and assess the impact of tax evasion on financial capability, leverage, institutional ownership, and firm size. The purposive sampling method was used to select a sample of 237 industrial businesses listed on the Indonesia Stock Exchange (ISE) between 2017 and 2019. Multiple linear regressions were applied to analyze the data. The findings of this study display that institutional ownership has a considerable influence on tax evasion, whereas profitability, leverage, and firm size have no substantial influence on tax evasion.
Co-Authors Fahrina Shintya Novia Rahmawati Peni Maharani Artiningsih