Published: 2025-08-01

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak

DOI: 10.35870/jemsi.v11i4.4283

Fairuz Zahra Maharani Hidajat, Ngurah Pandji Mertha Agung Durya, Entot Suhartono
  • Fairuz Zahra Maharani Hidajat: Universitas Dian Nuswantoro
  • Ngurah Pandji Mertha Agung Durya: Universitas Dian Nuswantoro
  • Entot Suhartono: Universitas Dian Nuswantoro
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Abstract

This study aims to examine the effect of Profitability, Leverage, and Company Size on Tax Avoidance. The population that is the object of this study is the energy sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The number of population 89 Companies in this study was obtained using purposive sampling techniques. The data used in this study are secondary data or data obtained indirectly. The methods used are descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, determination coefficient tests, and hypothesis tests, which are then assisted by SPSS25 software. Data analysis and discussion show that profitability, leverage, company size do not affect tax avoidance. At the same time, company size affects tax avoidance.

Keywords

Profitability; Leverage; Company Size; Tax Avoidance

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How to Cite

Hidajat, F. Z. M., Durya, N. P. M. A., & Suhartono, E. (2025). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2095-2107. https://doi.org/10.35870/jemsi.v11i4.4283
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 4 (2025)

  • Section: Articles

  • Published: 2025-08-01

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Author Biographies
Fairuz Zahra Maharani Hidajat, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia.

Ngurah Pandji Mertha Agung Durya, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia.

Entot Suhartono, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia.

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