THE INFLUENCE OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AVOIDANCE
DOI:
https://doi.org/10.26618/jeb.v17i1.5469Keywords:
Profitability, Leverage, Firm Size, Tax AvoidanceAbstract
This study aims to determine the effect of profitability, leverage and firm size on tax avoidance in automotive sub-sector manufacturing companies and components listed on the IDX. In this study using quantitative descriptive methods. The type of data in this research is secondary data. The data collection technique used was purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that profitability had no effect on tax avoidance. Meanwhile, leverage and firm size have a significant positive effect on tax avoidance.
References
Camelia. 2018. Pengaruh Konservatisme, Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Tax Avoidance. PT Red Hat Indonesia. ISSN : 1907-7769.
Darmawan dan Sukartha. 2014. Pengaruh Penerapan Corporate Governance, leverage, Return On Assets, dan Ukuran Perusahaan pada Penghindaran Pajak. Universitas Udayana. ISSN : 2302-8556.
Dewi dan Noviari. 2017. Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Corporate Social Responsibility terhadap Penghindaran Pajak. Universitas Udayana. ISSN : 2302-8556.
Dewinta dan Setiawan. 2016. Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan Terhadap Tax Avoidance. Universitas Udayana. ISSN : 2302-8556.
Fahmi. 2015. Analisis Laporan Keuangan. Bandung : Alfabeta.
Irianto et.,al. 2017. The Influence of Profitability, Leverage, Firm Size, and Capital Intensity Towards Tax avoidance. American Reaserch Institute. ISSN : 2372-4986.
Kasmir. 2013. Analisis laporan Keuangan edisi 1. Jakarta : Rajawali Pers
Kurniawansyah. 2018. Teori Agensi Dalam Pemikiran Organisasi ; Pendekantan Positivist dan Principle Agent. Universitas Airlangga. ISSN : 2302-8556.
Mayarisa. 2017. Pengaruh Karakter Eksekutif, komite Audit,Ukuran Perusahaan, Pertumbuhan Penjualan, dan Profitabilitas Terhadap Tax avoidance. Universitas Katolik Soegijipranata. ISSN : 2541-5204.
Sugiyono. 2015. Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung : Alfabeta.
Swigly dan Sykartha. 2015. Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage Dan Sales Growth Pada Tax Avoidance. Universitas Undayana. ISSN : 2302-8556.
