Does Profitability, Leverage, and Company Size Play a Role in Taking Tax Avoidance Actions?
Uray Muhammad Iqbal Saputra, Sari Rusmita
Asian Journal of Economics, Business and Accounting · pp. 207–218 · Published 30 Aug 2023
10.9734/ajeba/2023/v23i191084Abstract
The purpose of this study was to determine the relationship between profitability, company size, and leverage on tax avoidance in property and real estate companies listed on the IDX in 2018-2022. This research was conducted using quantitative methods. The sample used in this study was 65 sample data selected using purposive sampling method. Data analysis method used is multiple regression analysis absolute difference method. The results of this study indicate that Profitability and Leverage have an effect on tax avoidance while company size has no effect on tax avoidance.
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