PENGARUH LEVERAGE, PROFITABILITAS TERHADAP PENGHINDARAN PAJAK

Erlinda Ardelia, Anggita Langgeng Wijaya, Nik Amah

Abstract


This study examines the impact of leverage and profitability on tax avoidance strategies in property and real estate companies listed on the IDX during 2015-2022. Using a quantitative approach, this study utilizes secondary data from annual reports published on the IDX website and related companies. Of the 80 companies that became the population, 33 were selected as samples through purposive sampling techniques. Multiple linear regression analysis was carried out with SPSS version 24 to process the data. The findings of the study reveal that leverage has a positive influence ontax avoidance practices. Meanwhile, profitability did not show a significant influence on tax avoidance efforts in the companies studied.

Keywords: Leverage, Profitability, Tax Avoidance

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References


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