Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak
DOI:
https://doi.org/10.35870/jemsi.v11i4.4283Keywords:
Profitability, Leverage, Company Size, Tax AvoidanceAbstract
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.
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