The Effect of Leverage, Profitability and Firm Size on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.6, No. 6)Publication Date: 2022-12-30
Authors : Reni Maulina; Wahyono;
Page : 09-65
Keywords : Tax Avoidance; Leverage; Profitability; Firm Size;
Abstract
This study aims to analyze the effect of leverage, profitability, and firm size on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The population of this study is mining companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample selection in this study used a purposive sampling technique. The sample used is 17 mining companies that meet the criteria with 61 data used as research samples. The source of data in this study was obtained from the IDX website. Types of quantitative research. The analytical tool used is SPSS Version 21 with multiple linear regression testing. The variable of tax avoidance is proxied by the Cash Effective Tax Rate (CETR). The results of the research analysis show that leverage and profitability have an effect on tax avoidance, while firm size has no effect on tax avoidance
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