Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Sinergi International Journal of Economics Moneta : Journal of Economics and Finance
Nurrobani, Mohamad Rizqi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Effect of Profitability, and Leverage on Tax Avoidance In Manufacturing Companies Listed On The Stock Exchange In 2018 - 2020 Nurrobani, Mohamad Rizqi; Gangodawilage, Damith
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.29

Abstract

Tax is one of the largest revenues in the APBN, but when compared to the realization with the target of tax revenue, it is still not appropriate. In this thesis, the authors indicate that this occurs because there is resistance by taxpayers in the form of tax avoidance. This study aims to determine the influence of Profitability and Leverage on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. The data used in this thesis is secondary data, namely financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). www.idx.com). Sampling by purposive sampling obtained a sample of 10 companies with research time during 2018 - 2020. The method of analysis used was the regression test method and used SPSS version 24 for data processing. The results of this study indicate that profitability partially has a significant positive effect on tax avoidance, leverage partially has a significant positive effect on tax avoidance. Profitability and leverage simultaneously have an influence on tax avoidance.
The Influence of Profitability and Leverage on Tax Avoidance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018 - 2020 Nurrobani, Mohamad Rizqi
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.49

Abstract

Tax is one of the largest revenues in the APBN, but when compared to the realization of the tax revenue target, it is still not appropriate. In this thesis the author indicates that this happened because there was resistance made by the taxpayer in the form of tax avoidance. This study aims to determine the magnitude of the influence of Profitability, and Leverage on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The data used in this thesis is secondary data, namely financial statements obtained from the official website of the Indonesia Stock Exchange ( www.idx.com). Sampling by purposive sampling was obtained as many as 10 companies with a research time of 2018 - 2020. The analysis method used was the regression test method and used SPSS version 24 for data processing. The results of this study indicate that profitability partially has a significant positive effect on tax avoidance, partially leverage has a significant positive effect on tax avoidance. Profitability, and Leverage, simultaneously have an effect on tax avoidance.
Co-Authors Gangodawilage, Damith