Analysis of Effect Profitability, Leverage, and Company Size on Tax Avoidance

IF 1.1 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Ajar-African Journal of Aids Research Pub Date : 2023-08-31 DOI:10.35129/ajar.v6i02.378
Hamzah Hamzah, Syaiful Bahri
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Abstract

This research aimed to examine the effect of profitability, leverage, and company’s size which were assumed have an impact to tax avoidance, tax avoidance proxied by effective tax rate (ETR), the research is causal associative with quantity approach, company’s sub-sector food and beverage used to be the population. The data analysis techniques used were descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that profitability, leverage, and company’s size did not have effect to tax avoidance.
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盈利能力、杠杆率和公司规模对避税的影响分析
本研究旨在检验假设盈利能力、杠杆率和公司规模对避税的影响,避税由有效税率(ETR)代理,研究是因果关联的数量方法,公司的分行业食品和饮料过去是人口。数据分析采用描述性分析、经典假设检验、多元线性回归、决定系数检验和t检验。结果表明,盈利能力、杠杆率和公司规模对避税没有影响。
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来源期刊
Ajar-African Journal of Aids Research
Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生
CiteScore
1.80
自引率
8.30%
发文量
38
审稿时长
>12 weeks
期刊介绍: African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.
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