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All Journal Jurnal Analisa Akuntansi dan Perpajakan
Permatasari, Annisa Indah
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Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Analisa Akuntansi dan Perpajakan

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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE saadah, lailatus; Permatasari, Annisa Indah; Muhammad Soedarman , Soedarman
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8674

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
Co-Authors Muhammad Soedarman , Soedarman Saadah, Lailatus