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All Journal Jurnal Ilmiah Mandala Education (JIME)
Prabusakti, Rengga
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Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Profitability, Leverage, and Company Size on Tax Avoidance In Manufacturing Companies (Period 2018-2022) Pujia, Dede Puspa; Hidayat, Cecep Edi; Kamela, Hurian; Susilowati, Susilowati; Prabusakti, Rengga
Jurnal Ilmiah Mandala Education (JIME) Vol 10, No 3 (2024): Jurnal Ilmiah Mandala Education ( Agustus)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v10i3.6825

Abstract

This research aims to analyze the influence of profitability, leverage and company size on Tax Avoidance in manufacturing companies for the period 2018 - 2022. This research is quantitative with a research sample of 11 companies. The data analysis method uses multiple linear regression analysis using SPSS version 25. The results of this research reveal that profitability has a negative effect on tax avoidance. Meanwhile, leverage and company size have no effect on tax avoidance.
Co-Authors Cecep Edi Hidayat Dede Puspa Pujia Kamela, Hurian Susilowati Susilowati