Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics, Management and Accounting
Nicol Manapa, Felisia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Profitability, Debt Level, and Company Size on Tax Avoidance Nicol Manapa, Felisia; Yulazri, Yulazri
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 4 (2024): September
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i4.196

Abstract

This study aims to evaluate the impact of profitability, debt levels, and company size as independent variables on tax avoidance as the dependent variable. Profitability is measured using Return on Assets (ROA), debt levels are analyzed through Debt to Equity Ratio (DER), and company size is assessed using Sales Growth (SG). The research focuses on the Food & Beverage subsector listed on the Indonesia Stock Exchange for the period 2021-2023. Sampling is conducted using purposive sampling, selecting companies that have profits reported in their financial statements for three consecutive years. The findings indicate that profitability and debt levels have a significant positive impact on tax avoidance, while company size has a significant negative impact on tax avoidance.
Co-Authors Yulazri, Yulazri