Jurnal Paradigma Akuntansi
Vol. 7 No. 2 (2025): April 2025

PENGARUH PROFITABILITY, KEPEMILIKAN INSTITUSIONAL, FIRM SIZE, DAN LIQUIDITY TERHADAP TAX AVOIDANCE

Gui, Andreas (Unknown)
Sudirgo, Tony (Unknown)

Article Info

Publish Date
11 Apr 2025

Abstract

The purpose of this study iss to analyze the effect of profitability, institutional ownership, firm size, and liquidity on tax avoidance for 2019-2021. The data used in this study are from industry companies listed on the Indonesia Stock Exchange using SPSS version 25. This study uses quantitative research using secondary data with a purposive sampling method involving 45 industry companies as research samples. The results of this study conclude that profitability and institutional ownership significantly affect tax avoidance, while firm size and liquidity have no significant impact on tax avoidance.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...