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All Journal Atma Jaya Accounting Reseach (AJAR)
Syaiful Bahri
Institut Teknologi dan Bisnis Asia
Economics, Econometrics & Finance Social Sciences Other

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Analysis of Effect Profitability, Leverage, and Company Size on Tax Avoidance Hamzah Hamzah; Syaiful Bahri
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.378

Abstract

This research aimed to examine the effect of profitability, leverage, and company’s size which were assumed have an impact to tax avoidance, tax avoidance proxied by effective tax rate (ETR), the research is causal associative with quantity approach, company’s sub-sector food and beverage used to be the population. The data analysis techniques used were descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that profitability, leverage, and company’s size did not have effect to tax avoidance.
Co-Authors Hamzah Hamzah