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The Influence of Profitability, Leverage, and Company Size on Tax Avoidance In Manufacturing Companies (Period 2018-2022)

Year: 2024

Type: article

Abstract: This research aims to analyze the influence of profitability, leverage and company size on Tax Avoidance in manufacturing companies for the period 2018 - 2022. This research is quantitative with a research sample of 11 companies. The data analysis method uses multiple linear regression analysis using SPSS version 25. The results of this research reveal that profitability has a negative effect on tax avoidance. Meanwhile, leverage and company size have no effect on tax avoidance.

Source: Jurnal Ilmiah Mandala Education

DOI: 10.58258/jime.v10i3.6825

Authors: Dede Puspa Pujia, Cecep Edi Hidayat, Hurian Kamela, Susilowati Susilowati, Rengga Prabusakti

Institutions: Universitas Tangerang Raya, Universitas Muhammadiyah Tangerang, Sebelas Maret University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4403201392

FWCI:

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Related to: 10