Journal of International Conference Proceedings
Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding

The Effect of Profitability, Leverage, Institutional Ownership, and Audit Quality on Tax Avoidance: Study on Mining Companies Listed on BEI Period 2016-2020

Ichwantoro, Muhammad Rizky (Unknown)
Widiastuti, Sri Wahyuni (Unknown)
Hastuti, Sri (Unknown)

Article Info

Publish Date
24 Dec 2022

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, institutional ownership, and audit quality on tax avoidance. The measurement of tax avoidance in this study uses the Effective Tax Rate method. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The number of observations was 47 research samples obtained by purposive sampling technique. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that institutional ownership and audit quality have an effect on tax avoidance, while profitability and leverage variables have no effect on tax avoidance.

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Journal Info
Journal of International Conference Proceedings
Website

Abbrev

JICP

Publisher

AIBPM Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...