PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

  • A.A. Sagung Istri Kania Kosalia Universitas Hindu Indonesia
  • Ni Putu Ayu Kusumawati Universitas Hindu Indonesia
  • Ni Ketut Muliati Universitas Hindu Indonesia
Keywords: tax avoidance, profitability, leverage

Abstract

Tax avoidance is tax savings by utilizing the provisions in taxation that are carried out legally
to reduce the tax burden. This study was conducted to examine the effect of profitability and
leverage on tax avoidance in manufacturing companies. The population of this study are
manufacturing companies on the Indonesia Stock Exchange in 2016-2019 with 182 companies.
The type of research used is quantitative and the sampling technique uses purposive sampling
method so that the samples obtained are 240 samples from 60 companies. The analytical method
used in this study is the logistic regression method. Based on the results of the analysis test, it
is found that profitability has a positive and significant effect on tax avoidance. Meanwhile,
leverage has no significant effect on tax avoidance.

Published
2022-01-25
How to Cite
Kosalia, A. S. I., Kusumawati, N. P., & Muliati, N. K. (2022). PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019. Hita Akuntansi Dan Keuangan, 3(1), 110-123. https://doi.org/10.32795/hak.v3i1.2287

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