Jurnal Analisa Akuntansi dan Perpajakan
Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

saadah, lailatus (Unknown)
Permatasari, Annisa Indah (Unknown)
Muhammad Soedarman , Soedarman (Unknown)

Article Info

Publish Date
01 Oct 2024

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

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Journal Info
Jurnal Analisa Akuntansi dan Perpajakan
Website

Abbrev

akuntansi

Publisher

Universitas Dr. Soetomo Surabaya

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Analisa Akuntansi dan Perpajakan diterbitkan dan dikelola oleh Program Studi Akuntansi Universitas Dr Soetomo Surabaya bekerjasama dengan Asosiasi Konsultan Pajak Publik Indonesia (AKP2I) Pengurus Daerah (PengDa) Jawa Timur. Jurnal Analisa Akuntansi dan Perpajakan mengajak para akademisi ...