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All Journal Jurnal Ilmiah Wahana Pendidikan
Pangestu, Ilham Tegu
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Pengaruh Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Listing Di BEI Periode 2016-2022 Pangestu, Ilham Tegu; Nasution, R
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 4 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10518928

Abstract

This study aims to examine both partially and simultaneously the effect of Profitability, Leverage and Company Size on Tax Avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016 – 2022. The method used is a quantitative method, with data analysis using classical assumption test analysis, descriptive analysis, verification analysis, and hypothesis testing. The data source used is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the company's official website. The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016 – 2022. The sampling technique used in this study was purposive sampling, so the samples used in this study were 6 pharmaceutical companies. Based on the results of the study, it was found that (1) Profitability partially has a significant effect on Tax Avoidance, (2) Leverage partially has a significant effect on Tax Avoidance, (3) Company size partially has no significant effect on Tax Avoidance. (4) Profitability, Leverage and Firm Size simultaneously have a significant effect on Tax Avoidance.
Co-Authors Nasution, R