KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 1 (2022): Kalbisiana

Pengaruh Profitabilitas, Manajemen Laba, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur

Sukanto, Albertus (Unknown)
Hartanti, Emmiliana (Unknown)

Article Info

Publish Date
11 Jul 2022

Abstract

This study aims to empirically examine how the effect of profitability, earnings management, and firm size on tax avoidance. the population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. Sample selection method using purposive sampling method in the selection of samples and obtained the number of research samples as many as 65 companies with a total of 260 observational data. The data analysis method used in this study is multiple regression analysis using SPSS version 24. The results show that partially earnings management affects tax avoidance. Profitability and company size do not affect tax avoidance. Simultaneously profitability, earnings management, and company size do not affect tax avoidance

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...