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Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance (Studi Kasus Perusahaan Lq45 Di Bursa Efek Indonesia Tahun 2021-2023)

Companies design and use tax avoidance strategies in order to pay less tax, thus generating large profits. This study aims to determine the effect of profitability and leverage on tax avoidance in LQ45 companies on the Indonesia Stock Exchange in 2021-2023. This study uses a quantitative method with secondary data. The research sample was obtained through purposive sampling with a total of 60 samples. The analysis technique used is multiple linear regression analysis. The results of the study show: (1) Profitability has no effect on tax avoidance in LQ45 companies on the Indonesia Stock Exchange in 2021-2023. (2) Leverage has a negative effect on tax avoidance in LQ45 companies on the Indonesia Stock Exchange in 2021-2023. (3) Profitability and leverage simultaneously have an effect on tax avoidance in LQ45 companies on the Indonesia Stock Exchange in 2021-2023.


Keywords: Taxes, Profitability, Leverage, Tax Avoidance, and LQ45 Companies

Ketersediaan
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Perpustakaan Universitas Riau 2101112442
2101112442
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2101112442
Penerbit
Pekanbaru : Universitas Riau FISIPOL Administrasi Bisnis.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2101112442
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Ilmu Administrasi Bisnis
Info Detail Spesifik
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Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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