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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Outline Journal of Economic Studies
Jesslyn Thesia
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Economics, Econometrics & Finance Social Sciences Other

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The Effect of Profitability, Leverage and Company Size on Tax Avoidance in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period Jesslyn Thesia
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

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Abstract

The purpose of this study is to determine the effect of Profitability, Leverage and Size Against Tax Avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange. The research methodology used is quantitative method and source data is secondary data. The unit of analysis and observation in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange, with the total population as many as 23 companies. From the population, chosen with purposive sampling method and obtained as many as 14 companies for 4 periods, namely the period 2016-2019 which amounted 56 samples. T test results show that the Profitability has no significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies, Leverage has no significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies and Size has a significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies. F test results indicate that the variable Profitability, Leverage and Size significantly influence Tax Avoidance in food and beverage sub-sector manufacturing companies. The coefficient of determination test results (Adjusted R2) shows that the Tax Avoidance variable can be explained by the variables of Profitability, Leverage and Size and the remaining Tax Avoidance variable is explained by other variables not included in the research model such as Sales Growth, Audit Comittee and Executive Character.
PENGARUH PERDAGANGAN INTERNASIONAL, NILAI TUKAR, INFLASI, DAN INVESTASI TERHADAP PERTUMBUHAN EKONOMI NEGARA BRICS Jesslyn Thesia; Wahyu Ario Pratomo; M.Syafii
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47147

Abstract

This study aims to analyze the effects of international trade, exchange rates, inflation, and investment on economic growth in BRICS countries using indicators such as the ratio of exports of goods and services to GDP, exchange rates against the US dollar, consumer price index, gross fixed capital formation (GFCF) to GDP ratio, and Gross Domestic Product (GDP). The analytical method employed is the Panel Autoregressive Distributed Lag (ARDL) model, using EViews 12 software. The data used in this study are panel data, combining cross-sectional data from BRICS countries (including Indonesia) and time series data from 2015 to 2024 sourced from the World Bank.The results indicate that in the short run, exchange rates have a negative and significant effect on economic growth, while international trade, investment, and inflation do not have a significant effect. In the long run, all variables—international trade, exchange rates, inflation, and investment—have a positive and significant effect on economic growth in BRICS countries.
Co-Authors M.Syafii Wahyu Ario Pratomo