Journal Of Resource Management, Economics And Business (REMICS)
Vol. 4 No. 1 (2025): Journal Of Resource Management, Economics And Business (REMICS)

THE EFFECT OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX AVOIDANCE ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE

Maya Safira Dewi (Unknown)
Muhammad Haryadi Thareq (Unknown)

Article Info

Publish Date
11 Feb 2025

Abstract

Purpose: To analyze the effect of leverage, profitability, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Research Methodology: Purposive sampling method; secondary data from idnfinancials.com and idx.co.id; data covering 2017-2019. Results: Leverage positively influences tax avoidance; profitability and firm size do not influence tax avoidance. Limitations: The study is limited to manufacturing companies listed on the Indonesia Stock Exchange over a specific three-year period. Contribution: Useful for researchers and practitioners in the fields of finance, taxation, and corporate governance.

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Journal Info
Journal Of Resource Management, Economics And Business (REMICS)
Website

Abbrev

REMICS

Publisher

PT. Berkah Digital Teknologi

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Journal Of Resource Management, Economics And Business (REMICS) offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a ...