William Immanuel Hitijahubessy, S. Sulistiyowati, Devvy Rusli
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引用次数: 1
摘要
本研究旨在确定2017-2020年期间在印度尼西亚证券交易所上市的制造业公司的盈利能力、杠杆率和公司规模对避税的影响。本研究采用定量研究方法，使用Eviews version 10测量的面板数据回归。样本采用目的抽样法确定，共选取64家制造企业作为样本，因此本研究共选取256个观察值。本研究使用的数据为二手数据，以财务报告的形式从IDX官方网站www.idx.co.id及相关公司网站获取。假设检验采用t检验。研究结果证明，(1)盈利能力对避税具有负向影响，(2)杠杆对避税具有负向影响，(3)企业规模对避税具有正向影响。
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2020
This study aims to determine whether the effect of Profitability, Leverage, and Company Size on Tax Avoidance in manufacturing companies for the 2017-2020 period listed on the Indonesia Stock Exchange. This study uses a quantitative research method using panel data regression as measured by Eviews version 10. The sample was determined based on the purposive sampling method, with a total sample of 64 manufacturing companies so that the total observations in this study were 256 observations. The data used in this study is secondary data in the form of financial reports obtained from the official IDX website: www.idx.co.id and related company websites. Hypothesis testing using t test. The results of the study prove that, (1) profitability has a negative effect on tax avoidance, (2) leverage has a negative effect on tax avoidance, (3) firm size has a positive effect on tax avoidance.
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