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

Authors

  • Silverian Utomo Saputro Fakultas Ekonomi Universitas Islam Batik Surakarta, Indonesia
  • Siti Nurlaela Fakultas Ekonomi Universitas Islam Batik Surakarta, Indonesia
  • Riana Rachmawati Dewi Fakultas Ekonomi Universitas Islam Batik Surakarta, Indonesia

Keywords:

company size, profitability, leverage, liquidity, tax avoidance

Abstract

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

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Published

2021-07-30

How to Cite

Saputro, S. U., Nurlaela, S., & Dewi, R. R. (2021). 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, 22(1), 304–312. Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/1919

Issue

Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021

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