PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019)
Abstract
The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.
Full Text:
PDFDOI: https://doi.org/10.31293/rjabm.v4i2.4864
Refbacks
- There are currently no refbacks.
Copyright (c) 2020 RJABM (Research Journal of Accounting and Business Management)
![Creative Commons License](https://i.creativecommons.org/l/by-sa/4.0/88x31.png)
![situs web mitra usaha tani](https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhcDoYBX8B4dRWRDTlTT2TLysgWu8ewAGo6m1O1xeqG_KNscBomJ8uCvhZspe8gxH3Txbk3xBhleToqsH53XX0VDi8gj872meBKYO1qPSw2yuoFFWxb7SNas9Q0ttZcY9EgkH90i5mThmVNAkLMsHgxXG1Ttw6EMQmkfur4_BifWHODoWXIC7uvBfxFR03O/s16000/pkf.gif)