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All Journal Majalah Kedokteran Bandung Syntax Idea
Rachmat Sulaeman
Departemen Ilmu Penyakit Dalam Fakultas Kedokteran Universitas Padjadjaran-Rumah Sakit Dr. Hasan Sadikin Bandung
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Medicine & Pharmacology

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Journal : Syntax Idea

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Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) Sulaeman, Rachmat
Syntax Idea Vol 3 No 2 (2021): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-idea.v3i2.1050

Abstract

This study aims to analyze the effect of profitability, leverage and company size on tax avoidance. The dependent variable in the study was tax avoidance as measured by using the cash effective tax rate (CETR). This study selects the object of research in the form of financial reports from property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. The number of research samples of 30 companies obtained by purposive sampling method with data analysis techniques using multiple linear regression analysis. The results of the analysis show that profitability and company size have a significant positive effect on tax avoidance. This shows that the higher the profitability and company size, the higher the tax avoidance, but in this study Leverage has a significant negative effect on tax avoidance. This shows that the higher the leverage, the lower the tax avoidance.
Co-Authors Gantira Natadisastra M. Nurhalim Shahib Sutarya Enus