Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Vol. 2 No. 4 (2023)

Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Pada Perusahaan Manufaktur Sektor Makanan & Minuman Terhadap Tax Avoidance

Putri, Melansa (Unknown)
Nuryati, Tutty (Unknown)
Rossa, Elia (Unknown)
Puspaningtyas Faeni, Dewi (Unknown)
Manrejo, Sumarno (Unknown)

Article Info

Publish Date
30 Nov 2023

Abstract

The purpose of this study is to find dan analyze theories regarding the effect of profitability, company size, dan leverage on tax avoidance. This research uses the literature review method. In this study, researchers analyzed dan explained variables from other literature findings. The theories used in this study are agency theory dan behavioral theory (TPB). The results stated that profitability, company size, dan leverage in food dan beverage sector manufacturing companies have a positive effect on tax avoidance.

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Journal Info
Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Website

Abbrev

SINOMIKA

Publisher

CV. LAFADZ JAYA

Subject

Economics, Econometrics & Finance

Description

SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, ...