PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2014-2019

JURNAL AKUNTANSI DAN PAJAK

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Title PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2014-2019
 
Creator Saputro, Silverian Utomo
Nurlaela, Siti
Dewi, Riana Rachmawati
 
Subject company size, profitability, leverage, liquidity, tax avoidance

 
Description The research objective was to determine the effect of company size, profitability, leverage, liquidity on tax avoidance in automotive sub-sector manufacturing companies listed on the Indonesian stock exchange for the 2014-2019 period. The population in this study consisted of 13 companies using purposive sampling technique to determine the samples in order to obtain 9 companies that met the criteria. Financial data in this study were obtained through the IDX web and multiple linear regression analysis methods using SPSS 25 software. The T test results showed that company size, profitability, liquidity had no effect on tax avoidance. While the leverage variable has an effect on tax avoidance. The results of the F test show that simultaneously all independent variables have an effect on tax avoidance.

Keywords: company size, profitability, leverage, liquidity, tax avoidance
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1919
10.29040/jap.v22i1.1919
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1919/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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