The Influence of Profitability, Leverage, and Company Size on Tax Avoidance In Manufacturing Companies (Period 2018-2022)

This research aims to analyze the influence of profitability, leverage and company size on Tax Avoidance in manufacturing companies for the period 2018 - 2022. This research is quantitative with a research sample of 11 companies. The data analysis method uses multiple linear regression analysis using SPSS version 25. The results of this research reveal that profitability has a negative effect on tax avoidance. Meanwhile, leverage and company size have no effect on tax avoidance.

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Publication Details

Journal
Jurnal Ilmiah Mandala Education
Published
2024-08-30
DOI
https://doi.org/10.58258/jime.v10i3.6825
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

The Influence of Profitability, Leverage, and Company Size on Tax Avoidance In Manufacturing Companies (Period 2018-2022)

Hurian Kamela, Dede Puspa Pujia, Rengga Prabusakti, Susilowati Susilowati et al.
Jurnal Ilmiah Mandala Education
Corporate Taxation and Avoidance
article

The Influence of Profitability, Leverage, and Company Size on Tax Avoidance In Manufacturing Companies (Period 2018-2022)

Hurian Kamela, Dede Puspa Pujia, Rengga Prabusakti, Susilowati Susilowati, Cecep Hidayat
article en

Abstract

This research aims to analyze the influence of profitability, leverage and company size on Tax Avoidance in manufacturing companies for the period 2018 - 2022. This research is quantitative with a research sample of 11 companies. The data analysis method uses multiple linear regression analysis using SPSS version 25. The results of this research reveal that profitability has a negative effect on tax avoidance. Meanwhile, leverage and company size have no effect on tax avoidance.

Jurnal Ilmiah Mandala EducationVol. 10(3)
Sebelas Maret University (ID), Universitas Muhammadiyah Tangerang (ID)
Openalex Percentile: Top 71%
Corporate Taxation and Avoidance
DOIOpen Access PDFOpenAlex
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