{"title":"盈利能力、杠杆率和公司规模对避税的影响","authors":"Suliana Suliana, S. Suhono","doi":"10.26618/JEB.V17I1.5469","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"27 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"THE INFLUENCE OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AVOIDANCE\",\"authors\":\"Suliana Suliana, S. Suhono\",\"doi\":\"10.26618/JEB.V17I1.5469\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":250522,\"journal\":{\"name\":\"Jurnal Ekonomi Balance\",\"volume\":\"27 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-12-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Ekonomi Balance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26618/JEB.V17I1.5469\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ekonomi Balance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26618/JEB.V17I1.5469","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AVOIDANCE
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.
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