Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Harahap, Shela Nopyanti
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 The Influence Of Profitability And Leverage On Tax Avoidance At PT Panin Sekuritas Tbk For The Period 2017 - 2023 Harahap, Shela Nopyanti; Marliza, Yayuk; Oktavianie, Rian
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8692

Abstract

This study aims to determine the effect of Profitability and Leverage on Tax Avoidance at PT Panin Sekuritas Tbk for the 2017-2023 period. This study is a quantitative study. The operational variables of this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The data used in this study are secondary data with documentation data collection methods. Data analysis used in this study is multiple linear regression analysis. The final results of this study are: First, profitability (X1) does not have a significant effect on tax avoidance with a value of -2.77645 < -0.580 < 2.77645, Second leverage (X2) does not have a significant effect on tax avoidance with a value of -2.77645 < -0.586 < 2.77645. Meanwhile, based on the results of the F test, it shows that simultaneously profitability and leverage do not have a significant effect on tax avoidance with a value of 0.200 < 7.709. Where 9.1% is influenced by profitability and leverage, and 90.9% is influenced by other factors.
Co-Authors Marliza, Yayuk Oktavianie, Rian