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Jurnal

Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 (Sektor Industri Barang Konsumsi)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 18 No. 2 (2023) · pp. 236–246

DOI
10.52062/jaked.v18i2.3497
ISSN
2621-6787, 1978-4848
Published
2023-12-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

The purpose of this analysis is to find out the effect of profitabilities, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The population that is used in this study is manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sampling method in this study used purposive sampling according to predetermined criteria. The number of samples collected is 150 samples and with outliers becomes 120 samples. The analysis technique that is used in this research is multiple linear regression analysis using the help of SPSS version 21 software. Based on the results of research using SPSS as a testing tool, it shows that partially Profitability and Company Size have a significant negative effect on tax avoidance. While Leverage has no effect on tax avoidance.

Collaboration network of the authors

40 authors · 115 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Sara Marlyn ParuAffiliation unknown5
Rudiawie LarasatiAffiliation unknown4
Agustinus SalleAffiliation unknown4
Bill J. C PangayowAffiliation unknown4
Kurniawan PatmaAffiliation unknown3
Pascalina V. S SesaAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Rizka SaptarinurAffiliation unknown2
Bill PangayowAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Budianto NgoAffiliation unknown1
Andhika Dwi AbriyantiAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Agarita Clara WomsiworAffiliation unknown1
Andi SetiawanAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Asri Maria Magdalena TambaAffiliation unknown1
Devera Ch. N. SapuleteAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 (Sektor Industri Barang Konsumsi)</dc:title>
	<dc:creator>Tambunan, Ruth</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Bleskadit, Novalia Herlina</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this analysis is to find out the effect of profitabilities, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The population that is used in this study is manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sampling method in this study used purposive sampling according to predetermined criteria. The number of samples collected is 150 samples and with outliers becomes 120 samples. The analysis technique that is used in this research is multiple linear regression analysis using the help of SPSS version 21 software. Based on the results of research using SPSS as a testing tool, it shows that partially Profitability and Company Size have a significant negative effect on tax avoidance. While Leverage has no effect on tax avoidance. </dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2023-12-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3497</dc:identifier>
	<dc:identifier>10.52062/jaked.v18i2.3497</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 18 No 2 (2023): November; 236-246</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 18 No 2 (2023): November; 236-246</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3497/2648</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Ruth Tambunan, Siti Rofingatun, Novalia Herlina Bleskadit</dc:rights>
</oai_dc:dc>