International Journal of Economics, Business and Innovation Research
Vol. 2 No. 06 (2023): November, International Journal of Economics, Business and Innovation Research

The Influence of Company Age, Profitability, and Leverage on Tax Avoidance in Pharmaceutical Sector Companies Listed on The Indonesian Stock Exchange (BEI)

Amin Hou (Lecture of Univerersitas Mahkota Tricom Unggul)
Ahmad Fadli (Lecture of Univerersitas Mahkota Tricom Unggul)
Deborah tambunan (Lecture of Univerersitas Mahkota Tricom Unggul)
Muhammad Restu Razaq (Institut Bisnis Infornasi Teknologi dan Bisnis)
Rina Asriani Levianti (Universitas Alwashliyah Labuhanbatu)

Article Info

Publish Date
13 Oct 2023

Abstract

This research was conducted to analyze factors that can influence tax avoidance in a company. The dependent variable used in this research is tax avoidance and the dependent variables are company age, profitability, and leverage. The population selected in this research is all companies in the pharmaceutical sector and listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The research method used was purposive sampling with several predetermined criteria. The type of data uses secondary data from companies that have provided financial information or gone public. Data analysis uses SPSS software by carrying out multiple regression analysis tests. The results of this research prove that the profitability and leverage variables influence corporate tax avoidance, while company age does not influence a company's tax avoidance.

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Journal Info
International Journal of Economics, Business and Innovation Research
Website

Abbrev

IJEBIR

Publisher

CV. Cita Utilitas Utama

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics, Business and Innovation Research (IJEBIR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality ...