PENGARUH PROFITABILITAS, RASIO LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2017 – 2021
DOI:
https://doi.org/10.55606/jebaku.v2i3.646Abstract
Tax avoidance is an attempt to reduce the tax burden but does not violate the applicable tax
regulations. This study aims to examine and analyze the effect of profitability, leverage ratio and firm size
variables on tax avoidance. In this study, the current assets control variable is used to support the research
results. This research includes quantitative research that uses secondary data in the form of financial
reports and annual reports. The population in this study were 74 manufacturing companies in the
consumption industry sector listed on the Indonesia Stock Exchange in 2017 – 2021. The research sample
was selected using the simple random sampling method so that 50 companies were obtained over a 5 year
period. Data analysis using multiple linear regression analysis technique. Based on the results of the tests
that have been carried out, it shows that the profitability and firm size variables have a positive effect on
tax avoidance. while the leverage ratio variable and current assets have a negative effect on tax avoidance.
Keywords: Profitability, Leverage and Firm Size, Current Ratio and Tax Avoidance.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.