Jurnal Paradigma Akuntansi
Vol. 5 No. 2 (2023): April 2023

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Yolanda Abigail Hartanto (Unknown)
Tony Sudirgo (Unknown)

Article Info

Publish Date
08 Apr 2023

Abstract

The purpose of this study was to identify the effect of profitability, leverage, institutional ownership, and firm size on tax avoidance. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 using eview version 10. This study uses purposive sampling as the sampling technique and uses 84 manufacturing companies as research samples. The results of this study conclude that firm size has a significant positive effect on tax avoidance, while profitability, leverage and institutional ownership do not have a significant effect on tax avoidance. The implication of this research is to know the factors that influence tax avoidance.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...