Penghindaran Pajak: Profitabilitas, Leverage, Ukuran Perusahaan

Afdhal Wahyudi, Amir Hidayatulloh

Abstract


This study aims to investigate the influence of profitability, leverage, and company size on tax avoidance practices. The study population includes entities listed in the Kompas100 index on the Indonesia Stock Exchange, with sampling determined using a purposive sampling method. The analysis was conducted using secondary data sourced from the companies' annual financial reports. The methodological approach applied to test the relationship between variables is Partial Least Squares–Structural Equation Modeling (PLS-SEM). Empirical findings indicate that profitability has a significant influence on tax avoidance. Conversely, the variables leverage and company size were found to have no influence on the intensity of tax avoidance practices in entities listed in the Kompas100 index on the Indonesia Stock Exchange.

Keywords


profitability, leverage, firm size, tax avoidance

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DOI: http://dx.doi.org/10.33087/ekonomis.v10i2.2843

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