Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024

Septian Faiz Witana (Unknown)
Purwantoro (Unknown)
Anna Sumaryati (Unknown)
Ira Septriana (Unknown)

Article Info

Publish Date
01 Dec 2025

Abstract

The study aims to analyze the effect of profitability, leverage, independent commissioners, institutional ownership, and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Employing a quantitative method with a purposive sampling technique, 248 secondary data points from annual reports were obtained and analyzed using multiple linear regression with SPSS 25. The results indicate that profitability has an effect on tax avoidance, whereas leverage, independent commissioners, institutional ownership, and company size have no effect. Simultaneously, all variables have an effect on tax avoidance.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...