PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE

Dhiona Ayu Nani

37 citations0/0 files storedJurnal Akuntansi dan Keuangan

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

This study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 mining companies. Tests in this study using SPSS (Statistical Product and Service Solution) analysis tools and data analysis in this study using multiple linear regression analysis. The results of this study indicate that the profitability variable is negative on tax avoidance, company size has no effect on tax avoidance, while the level of debt has a negative and significant effect on tax avoidance. The variables of profitability, firm size, and debt level together have a significant effect on tax avoidance. Keywords: tax avoidance, profitability, firm size, debt level.

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2017PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2014PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA 2020PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE 2020Faktor-Faktor yang Mempengaruhi Penghindaran Pajak 2020Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection 2017PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

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