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The Influence of Profitability, Leverage, and Company Size on Tax Avoidance

Year: 2024

Type: article

Abstract: This research aims to determine the effect of profitability, leverage and company size on tax avoidance. This study uses a causal quantitative research with descriptive statistical analysis. The sampling technique uses purposive sampling was canducted on property and real estate companies listed on Indonesia Stock Exchange in 2021-2022 with a sample of 54 companies. The analysis method was processed using SPSS with data analysis techniques wich include normality test, multicolinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R²), and partial influence test (t test). The research results show that profitability and leverage influence tax avoidance. Meanwhile, company size has no effect on tax avoidance

Source: Jurnal analisa akuntansi dan perpajakan

DOI: 10.25139/jaap.v8i2.8674

Authors: Lailatus Saadah, Annisa Indah Permatasari, Soedarman Muhammad Soedarman

Institution: Sekolah Tinggi Ilmu Ekonomi Malangkucecwara

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4403248290

FWCI: 1.011

Cites:

Cited by: 1

Related to: 10