PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Authors

DOI:

https://doi.org/10.31000/competitive.v6i2.4474

Abstract

Tujuan dilakukannya penelitian ini ialah guna mengetahui hubungan penghindaran pajak antara profitabilitas perusahaan real estate yang terdaftar di BEI dari tahun 2014 hingga 2019 dengan ukuran perusahaan. Metode deskriotif dan verifikatif dijadikan sebagai metode pada penelitian ini. Populasi penelitian yaitu 62 perusahaan real estate yang terdaftar di BEI dari tahun 2014 hingga 2019. Teknik pengambilan sampel yang digunakan adalah target sampling, dan sebanyak 18 perusahaan yang memenuhi standar merupakan pengambilan sampel. Dapat disimpulkan bahwa beberapa profitabilitas akan berdampak pada pajak. Penghindaran dan ukuran perusahaan Hal tersebut berdampak pada penghindaran pajak. Di saat yang sama, profitabilitas dan ukuran perusahaan juga akan berdampak pada penghindaran pajak.

Author Biography

  • Alvin Ferinur Alam, University of Singaperbangsa Karawang
    Mahasiswa Manajemen

References

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Published

2023-01-04

Issue

Vol. 6 No. 2 (2022): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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