Balance: Jurnal Ekonomi
Vol. 16 No. 2 (2020): (December 2020)

THE INFLUENCE OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AVOIDANCE

Suliana, Suliana (Unknown)
Suhono, Suhono (Unknown)

Article Info

Publish Date
22 Dec 2020

Abstract

This study aims to determine the effect of profitability, leverage and firm size on tax avoidance in automotive sub-sector manufacturing companies and components listed on the IDX. In this study using quantitative descriptive methods. The type of data in this research is secondary data. The data collection technique used was purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that profitability had no effect on tax avoidance. Meanwhile, leverage and firm size have a significant positive effect on tax avoidance.

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Journal Info
Balance: Jurnal Ekonomi
Website

Abbrev

jeb

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

Balance: Jurnal Ekonomi has p-ISSN 1858-2192 and e-ISSN 2686-5467 published by the Development Economics Study Program of the Faculty of Economics and Business, Muhammadiyah University of Makassar, this journal publishes research articles in the field of Economics. This journal publishes research ...