Cakrawangsa Bisnis
Vol 4, No 1 (2023): April

Effects of Profitability, Leverage, and Firm Size on Tax Avoidance of F&B Companies Listed on IDX

Fienda Kurniawati (STIM YKPN Yogyakarta)
Tri Utomo Prasetyo (STIM YKPN Yogyakarta)

Article Info

Publish Date
18 Aug 2023

Abstract

This study analyzes the effect of profitability, leverage, and firm size on tax avoidance. The research sample consisted of 13 manufacturing companies in the food and beverage sub-sector, determined using the purposive sampling method from 2019 to 2021. The data type used is secondary data in the form of annual financial statements. The data analysis technique uses panel data regression analysis. Based on the results of the study, it is proven that profitability has a significant positive effect on tax avoidance. Meanwhile, the impact of leverage and firm size on tax avoidance is not proven through the results of this study. 

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Journal Info
Cakrawangsa Bisnis
Website

Abbrev

cb

Publisher

Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

CAKRAWANGSA BISNIS adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Manajemen YKPN. Jurnal ini merupakan jurnal dengan akses terbuka dan diterbitkan dua kali setahun (April dan Oktober). Misi yang diusung jurnal ini adalah menyebarluaskan hasil penelitian dan karya tulis mahasiswa ...