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All Journal Cakrawangsa Bisnis
Fienda Kurniawati
STIM YKPN Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Effects of Profitability, Leverage, and Firm Size on Tax Avoidance of F&B Companies Listed on IDX Fienda Kurniawati; Tri Utomo Prasetyo
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 4, No 1 (2023): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v4i1.414

Abstract

This study analyzes the effect of profitability, leverage, and firm size on tax avoidance. The research sample consisted of 13 manufacturing companies in the food and beverage sub-sector, determined using the purposive sampling method from 2019 to 2021. The data type used is secondary data in the form of annual financial statements. The data analysis technique uses panel data regression analysis. Based on the results of the study, it is proven that profitability has a significant positive effect on tax avoidance. Meanwhile, the impact of leverage and firm size on tax avoidance is not proven through the results of this study. 
Co-Authors Tri Utomo Prasetyo