Jurnal Inovasi Akuntansi
Vol. 2 No. 1 (2024)

Dampak Profitabilitas, Leverage, Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Masa Pandemi Covid-19

Evangelica, T, Gracella Christhalia (Unknown)
Subagio, Indra Sukma (Unknown)

Article Info

Publish Date
01 Jun 2024

Abstract

This research aims to determine the impact of profitability, leverage, firm size, intensity of fixed assets on tax avoidance. The population in this study are all manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange for the 2020-2022 period. The selection of the sample in this study used a purposive sampling method and obtained a sample of 79 samples. Source of data used is secondary data. Based on multiple linear regression analysis using the SPSS 26 program, it is found that tax avoidance is not affected by profitability, leverage, firm size, intensity of fixed assets.

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Journal Info
Jurnal Inovasi Akuntansi
Website

Abbrev

jia

Publisher

Universitas Mahasaraswati

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Akuntansi (JIA) is committed to promoting high-quality research in accounting that can make a meaningful contribution to the understanding and development of accounting practice. Through open access, we hope that the knowledge we publish can be freely accessed by anyone, from any ...