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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press

Richardo Jaya Perwira (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)
Sari Atmini (Universitas Brawijaya)

Publish Date
14 Mar 2024

On the one hand, taxes serve as countries’ income sources; on the other, they reduce company profits. As such, companies are likely to favor tax avoidance. This study aims to examine the effect of profitability and leverage on the tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. This study employs quantitative approach, involving 51 samples selected through purposive sampling and analyzed by descriptive statistical test, classical assumption test, and multiple linear regression analysis. The results exhibit that profitability and leverage have positive effect ontax avoidance; executive character weakens the effect of profitability on tax avoidance; yet does not moderate the effect of leverage on tax avoidance.

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