Effect of Profitability and Size Companies on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange

被引：1

作者：

Masnawaty, Hj. S. ^{[1
]}

机构：

[1] Univ Negeri Makassar, Makassar, Indonesia

来源：

INTERNATIONAL CONFERENCE ON ECONOMICS, EDUCATION, BUSINESS AND ACCOUNTING (3RD ICEEBA) | 2019年

关键词：

D O I：

10.18502/kss.v3i11.4045

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This research aims to determine the effect of profitability and size companies on tax avoidance in companies listed on the Indonesia Stock Exchange. This research uses the dependent variable, namely tax avoidance, and independent variables - profitability and the size of the company. Data collection technique used is documentation. Data analysis technique used is multiple linear regression method. The results showed that the profitability and size companies variables simultaneously affect tax avoidance with a significant value below 0.05 and the adjusted R square value of 0.48. While partially only profitability variables affect tax avoidance with a significant value below 0.05.

引用

页码：701 / 714

页数：14

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