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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Ilomata International Journal of Tax and Accounting JIIP (Jurnal Ilmiah Ilmu Pendidikan) International Journal of Finance Research Journal of Economics and Business Letters Jurnal Abdimas Kartika Wijayakusuma Jurnal Multidisiplin Madani (MUDIMA) KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Pengabdian Pelitabangsa Jurnal Masyarakat Mengabdi Nusantara Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kabar Masyarakat Jurnal Pelita Manajemen Jurnal Lentera Pengabdian JAKBS Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Margin: Jurnal Lentera Managemen Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Proceeding International Pelita Bangsa JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Central Community Development Journal Dedikasi : Jurnal Pengabdian Lentera Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Manajemen Bisnis Digital Terkini Global Leadership Organizational Research in Management Jurnal Riset Multidisiplin Edukasi Growth: Journal Management and Business Ulil Albab Indonesia Economic Journal International Journal of Education and Learning Studies
Muhamad Syahwildan
Universitas Pelita Bangsa
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Journal : Growth: Journal Management and Business

 1 
Analysis of Profitability, Leverage, and Company Size on Tax-Avoidance Pratika Intan Mandasari; Akhmad Yasir Mubarok; Sunita Dasman; Muhamad Syahwildan
Growth: Journal Management and Business Vol. 1 No. 01 (2023): Desember 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v1i01.163

Abstract

This study aims to determine the effect of profitability, leverage, and company size on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Taxes in Indonesia from year to year never reach the target, although in terms of nominal it has increased from year to year. The applicable tax collection in Indonesia is a self-assessment system, a system that requires taxpayers to calculate the amount of tax owed themselves. The weakness of this tax system is that it can lead to tax fraud and violations in the form of efforts to avoid or fight taxes (tax avoidance). The factors that cause companies to avoid paying taxes include: profitability, leverage and company size. This study uses a quantitative research approach, the type of secondary data obtained from the official website of the Indonesia Stock Exchange and the company concerned. Data analysis using descriptive analysis, panel data regression selection, followed by classical assumption test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method uses panel data regression analysis. The results show that profitability has a significant negative effect on tax avoidance, leverage has a significant effect on tax avoidance and company size has no effect on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
Co-Authors Abdul Latif Abel Nabila Abi Alpa Rijki Ade Faisal Ade Setiawan Ade Setiawan Ade Syahrozi Afifah Sanu Tarigan Agustiana, Aditiya Aida Salsabila Akhmad Yasir Mubarok Aladawiyah, Robiah Aldi Bagas Ali Munajad Alifia Putri Nurliani Amanda Laelatul Badriyah Andini, Mida Andrieta Shintia Dewi Anggraeni, Annisa Wulan Arbai Nugroho, Banu Arifin, Rhenald Bayu Ardhi Asep, Putri Mega Septiyani Asri Utami Aulia, Zaskia Debi Awaldy, Riva Pasa Azhar, Alfiyyah Azzah Nabilah Chyntia Novita Br Simangunsong Claudia Rahakbauw, Cindy Damayanti, Tri Damayanti Darussalam, Maharani Putri Daspar Daspar Deka Madya Dewi Pangi Layla Azhari Dian Rachmawati Afandi Didi Andrianus Manalu Dika Febrianto Dinanti, Nanda Pricilia Dara Edwin Najib Hidayat Elsa Septianti, Listiara Elsye Fatmawati Endah Yulita Anggraeni Erin Soleha Etty Zuliawati Zed Fahamsyah, Mohammad Hatta Fairuzy, Fakhri Ramdhani Fajrinur, Muhamad Farakh Putri Nur Rokhmah Fatimah Ratu Shafwan Fatma Riyana Fina Berliana Azkiya Fiqih Maria Rabiatul Hariroh Galih thoriq murdianto Gilang Ramadhan Gugun Gugun Gunawan, Andrean Syah Hafiz, Sultan Maulana Hariroh, Fiqih Maria Rabiatul Haudli Nurfitrah Uskytia Syazeedah Hidayah, Zulfa Zakiatul Hikmah, Ayu Nur Icha Septiani Putri Imas Purnamasari Imelda Putri Indra Permana Indra Setiawan Indra Setiawan Intani Nur Aidah Tara Ira Restu Kurnia Irma Damayanti Iroqi, Zaenal Isarianto Isarianto Kartika, Yuniar Ayu Kenju, Rifa Naila Meiliani Manoppo Khaerul Imam Mubaroq Kirono, Catur Sasi Kuwat Riyanto Lailatul Mubarokah Leli nofentri hulu Lisa Permatasari Lutvia Nida Marina Anasta Tamsiya Masykur Arief Subagya Maulita, Aprilia Nifatul Mega Lenita Purnama Meilani Safitri Mikhael David James Sirait Mikhael Devid James Sirait Moehamad Satiadarma Muhamad Aminudin Muhamad Ekhsan Muhammad Alhadad Muhammad Fikri Ananda Muhammad Iqbal Alamsyah Muhammad Isra Muhammad Ridwan Irawan Mukhlis, Septian Murdianto, Galih Thoriq Mutiara Zahra Bilqis Nadya Ananda Putri Nafa Nur Malasari Nahampun Widia Pratama Nahampun, Padly Nandini Putri Naufal Adriradwa Nayla Fitri Anjani Neti Budiwati Noviantika, Fitria Nugroho, Andrianto Prasetya Nugroho, Arif Widodo Nurpribadi, Giri Nurvianti, Rizki Amallia Okta Kurniati Padly Nahampun Parulian Parulian Parulian, Parulian Prasetyo Hari Sandi prasetyo, galih adi Pratika Intan Mandasari Pupung Purnamasari Purnomo, Budi Supriatono Putri, Cantik Ustika Putri, Tutut Mutiara Rafifah, Najla Raid Fakhri Muhtaram Rhenald Bayu Ardhi Arifin Rika Sahara Rimadyna k Ririn Wulandari Rista Indah Fitriyaningrum Risya Aulia Rihadatul’aisy Rizka Estisia Pratiwi Robiah Aladawiyah Rohyati Rohyati Saeful Sidiq, Muhamad Sagita Putri Prayitno Senyy Amelia Dwiyanti Setiawan, Bangkit Shafwan, Fatimah Ratu Siahaan, Alpiner Marhuson Sihombing, Chandra Alexander Silalahi, Julius Tulus Denis Silvie Aulia Meidita Simamora Desi Anna Sari Simangunsong, Jonatan Sintia Wardani.H Siswanto Siti Ambarokah Siti Barkah Siti Kholipah Siti Nurhaliza APP Siti Rohana Siti Usmaliyah Soliha, Ira Suhendra Suhendra Sulistiawati, Nika Sunita Dasman Suwandi Suwandi Syifa Aulia Arum Tan, Emmelia Tarigan, Afifah Sanu Tri Damayanti Tri Damayanti, Tri Tutiek Indriani Utami, Laela Dwi Wahyudi, Rizky Dimas WIDIASTUTI - Windi Rahmawati Wini Nur Optaviani Zakiatul Hidayah, Zulfa Zulfa Zakiatul Hidayah Zulfa Zakiatul Hidayah