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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Oktavia Kusumaningsih
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Oktavia Kusumaningsih; Mujiyati Mujiyati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9105

Abstract

This research aims to examine the influence of profitability and leverage company size on tax avoidance. "The population used in this research is all companies listed on the Indonesia Stock Exchange (BEI)." The data used in this research are financial reports of manufacturing companies registered and published on the Indonesian stock exchange for the 2020-2022 period. The research sampling technique used the purposive sampling method. The data analysis used is multiple linear regression. The empirical analysis findings show that leverage and company size influence tax avoidance, while profitability does not influence tax avoidance. Keywords: Company Size, Leverage, Profitability, Tax Avoidance
Co-Authors Mujiyati Mujiyati