Realible Accounting Journal
Vol. 1 No. 1 (2021): Realible Accounting Journal

Pengaruh Kepemilikan Manajerial, Leverage, dan Profitabilitas Terhadap Tax Avoidance pada Perusahaan Manufaktur

Bornok Situmorang (Universitas Universal)
Vivian Anastasia (Universitas Universal)



Article Info

Publish Date
01 Aug 2021

Abstract

This study aims to determine the effect of managerial ownership, leverage, and profitability on tax avoidance of the manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2016-2019. The sample selection in this study uses a purposive sampling technique. This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solution) software version 22. The results of the research partially show that managerial ownership has no significant effect on tax avoidance, leverage has no significant effect on tax avoidance, and profitability has significant effect on tax avoidance. Simultaneous research results indicate that managerial ownership, leverage, and profitability together have a significant effect on tax avoidance.

Copyrights © 2021






Journal Info

Abbrev

RAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Realiable Accounting Journal [p-ISSN 2808-0807, e-ISSN 2807-1158] is an electronic scientific journal published online twice a year (February and August). This journal is published by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Ibnu Sina University for the development of the ...