Jurnal Ilmiah Mandala Education (JIME)
Vol 10, No 3 (2024): Jurnal Ilmiah Mandala Education ( Agustus)

The Influence of Profitability, Leverage, and Company Size on Tax Avoidance In Manufacturing Companies (Period 2018-2022)

Pujia, Dede Puspa (Unknown)
Hidayat, Cecep Edi (Unknown)
Kamela, Hurian (Unknown)
Susilowati, Susilowati (Unknown)
Prabusakti, Rengga (Unknown)

Article Info

Publish Date
30 Aug 2024

Abstract

This research aims to analyze the influence of profitability, leverage and company size on Tax Avoidance in manufacturing companies for the period 2018 - 2022. This research is quantitative with a research sample of 11 companies. The data analysis method uses multiple linear regression analysis using SPSS version 25. The results of this research reveal that profitability has a negative effect on tax avoidance. Meanwhile, leverage and company size have no effect on tax avoidance.

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Journal Info
Jurnal Ilmiah Mandala Education (JIME)
Website

Abbrev

JIME

Publisher

Lembaga Penelitian dan Pendidikan Mandala

Subject

Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal Ilmiah Mandala Education (JIME) is a scientific publication related to education, Social, and Politics is the result of literature studies, study of issues, and the results of research that develops in the community. This journal uses Indonesian. Publish 2 times every ...