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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Durya, Ngurah Pandji Merta Agung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2021-2023 Purwati, Hafifah Setia; Durya, Ngurah Pandji Merta Agung; Isthika, Wikan; Hadi, Dian Festiana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5634

Abstract

This research aims to determine the effect of profitability, leverage, corporate governance and company size on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (BEI). The sample selection in this study used purposive sampling and the data was analyzed using the multiple linear regression method. The research results show that profitability, leverage and audit committees influence tax avoidance. However, independent commissioners and company size have no effect on tax avoidance. Keywords: profitability, leverage, corporate governance, company size, tax avoidance
Co-Authors Hadi, Dian Festiana Purwati, Hafifah Setia Wikan Isthika, Wikan