Outline Journal of Management and Accounting
Vol. 3 No. 2 (2024): Edisi December

ANALYSIS OF FACTORS AFFECTING TAX AVOIDANCE WITH LEVERAGE AS A MEDIATION VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2021 PERIOD

Felicia, Jesslyn (Unknown)
Octavia, Jennifer (Unknown)
Engelyne, Elvira (Unknown)
Veronika (Unknown)

Article Info

Publish Date
01 Dec 2024

Abstract

This study aims to analyze the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The factors that are the focus of this study include company size, leverage, profitability, sales growth, institutional ownership, and capital entities. Leverage is identified as a mediating variable in the relationship between these factors and tax avoidance. The population in this study were 398 companies. The sampling method used was purposive sampling and obtained 35 companies that became the object of research. The research data was obtained from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.

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Journal Info
Outline Journal of Management and Accounting
Website

Abbrev

OJMA

Publisher

Outline Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

This Outline Journal of Management and Accounting (OJMA) accepts articles on the results of studies in the fields of marketing management, financial management, human resource management, and accounting. OJMA invites manuscripts in the areas of: Human Resource Management Financial management ...