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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah The Es Economics and Entrepreneurship The Es Accounting and Finance Eastasouth Journal of Impactive Community Services CARE: Jurnal Pengabdian Multi Disiplin Ekalaya : Jurnal Ekonomi Akuntansi GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Melda Aulia Ramadhani
Universitas Mulawarman
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : The Es Economics and Entrepreneurship

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Financial Performance's Impact on Tax Avoidance Muhammad Rinaldi; Melda Aulia Ramadhani; Sitti Rahma Sudirman; Muhammad Harits Zidni Khatib Ramadhani
The Es Economics and Entrepreneurship Vol. 1 No. 03 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v1i03.74

Abstract

The issue in this study is Indonesia's inability to realize its full potential in terms of tax income, which is declining every year. This study investigates how tax avoidance is impacted by profitability and Leverage. For the Indonesia Stock Exchange (IDX) population in 2017–2019, 73 manufacturing firms in the Basic and Chemical Industry category were selected. So that 28 businesses satisfied the requirements, the sample was chosen using purposive sampling. The study concludes that profitability discourages tax evasion. Therefore, the corporation is more likely to engage in tax evasion the lower its profitability value. Leverage has no bearing on tax evasion. Hence businesses with high or low debt ratios can engage in it. Another result that can be justified is that.
Co-Authors Abdurrahman Maulana Yusuf Abdurrahman Maulana Yusuf Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Sitti Rahma Sudirman Sitti Rahma Sudirman