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All Journal Journal of Social Research Jurnal Nusantara Berbakti
Hasim As’ari
Universitas Mercubuana Yogyakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Journal : Journal of Social Research

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The Effect of Profitability, Leverage and Company Size on Corporate Tax Avoidance Annisa Shafira; Hasim As’ari
Journal of Social Research Vol. 2 No. 6 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i6.893

Abstract

Indonesia is a nation that uses taxes as a means of supporting its state treasury. As a tax collection tool, Indonesia uses various types of taxes. The value of the tax is determined from the results of the collection of public funds, and the tax is then used as a condition for carrying out state development. The study sought to ascertain how profitability, leverage, and company size affect tax evasion. The approach used in this study is qualitative and involves collecting information from cigarette manufacturers listed on the IDX for the years 2016 to 2021. The findings of this study show that although leverage has little impact on tax evasion, profitability has little impact.
Co-Authors Annisa Shafira Ita Fitria Nur Hadi Prabawa