The Effect of Profitability, Leverage, and Company Size on Tax Avoidance : Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022

I Gede Ari Wiguna Prastya; Ni Ketut Lely Aryani Merkusiwati

doi:10.54066/ijmre-itb.v3i1.2650

Authors

I Gede Ari Wiguna Prastya Udayana University
Ni Ketut Lely Aryani Merkusiwati Udayana University

DOI:

https://doi.org/10.54066/ijmre-itb.v3i1.2650

Keywords:

Tax avoidance, profitability, leverage, company size

Abstract

Tax avoidanceis an effort made to reduce the amount of tax paid by exploiting the weaknesses of tax regulations. The purpose of this study is to obtain empirical evidence regarding the influence of profitability, leverage, and company size on tax avoidance. The sampling method used is nonprobability sampling with purposive sampling technique. The number of samples obtained is 88 observation data. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that the profitability variable has a negative effect on tax avoidance, while leverage and company size do not affect tax avoidance.

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