Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 13 No. 1 (2018): Januari

PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE

Erwin Sulistiono (PT Kalimantan Jawa Gas)



Article Info

Publish Date
10 Aug 2019

Abstract

The objective of the empitical study is to examine and to analyze the effect of Profitability, Leverage, and Audit Quality on Tax Avoidance with Size of the Company as moderating variable. The sample of the empirical study is the mining company that listed in Bursa Efek Indonesia (BEI) in 2012-2016. This research uses multiple regression analysis as hypothesis testing. The result of the empirical study are (1) Profitability had negative significant influence to Tax Avoidance, (2) Leverage had not significant influence to Tax Avoidance, (3) Audit Quality had positive significant influence to Tax Avoidance, (4) Size of The Company had the strengthens positive significant influence between profitability to Tax Avoidance, (5) Size of The Company had the strengthens positive significant influence between leverage to Tax Avoidance, (6) Size of The Company had the weakens negative moderating significant influence between audit quality to Tax Avoidance.

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Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...