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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Septian Faiz Witana
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024 Septian Faiz Witana; Purwantoro; Anna Sumaryati; Ira Septriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.9744

Abstract

The study aims to analyze the effect of profitability, leverage, independent commissioners, institutional ownership, and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Employing a quantitative method with a purposive sampling technique, 248 secondary data points from annual reports were obtained and analyzed using multiple linear regression with SPSS 25. The results indicate that profitability has an effect on tax avoidance, whereas leverage, independent commissioners, institutional ownership, and company size have no effect. Simultaneously, all variables have an effect on tax avoidance.
Co-Authors Anna Sumaryati Ira Septriana Purwantoro