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Sintya Dewi, Dewa Ayu
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Economics, Econometrics & Finance

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Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Dan Profitabilitas Pada Tax Avoidance Studi Empiris Perusahaan Manufaktur Pertambangan Yang Terdaftar Di BEI Pada Tahun 2019-2023 Sintya Dewi, Dewa Ayu; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/2yfmmf25

Abstract

The population used is mining manufacturing issuers in 2019-2023. From the criteria used, a sample of 18 companies was obtained. Data collection was carried out by conducting documentation studies of company financial reports and analysis using regression equations. Based on the results of the research and discussion that have been presented, it can be concluded that the managerial ownership company size and profitability have a positive effect on tax avoidance while leverage have no effect on tax avoidance mining manufacturing companies on the IDX in 2019-2023
Co-Authors Indraswarawati, Sang Ayu Putu Arie NI WAYAN YUNIASIH