RJABM (Research Journal of Accounting and Business Management)
Vol 4, No 2 (2020)

PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019)

Darmawan, Akhmad (Unknown)
Rimbawan, Bagas Akbar Dwi Pangestu (Unknown)
Rahmawati, Dwi Vina (Unknown)
Pratama, Bima Cinintya (Unknown)

Article Info

Publish Date
28 Dec 2020

Abstract

The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.

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Journal Info
RJABM (Research Journal of Accounting and Business Management)
Website

Abbrev

RJABM

Publisher

Universitas 17 Agustus 1945 Samarinda

Subject

Economics, Econometrics & Finance

Description

RJABM, particularly focuses on the main problems in the development of the sciences of accounting and business management. It covers the intellectual capital studies, financial studies, balanced score, human resource management, marketing management, economic, operational management, auditing, and ...