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Masnawaty S, H. (2019). Effect of Profitability and Size Companies on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange. KnE Social Sciences, 3(11), 701–714. https://doi.org/10.18502/kss.v3i11.4045

https://doi.org/10.18502/kss.v3i11.4045

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  • H Masnawaty S
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  • Mar 24, 2019

Effect of Profitability and Size Companies on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange

KnE Social Sciences / International Conference on Economics, Education, Business and Accounting (3rd ICEEBA) / Pages 701–714

Abstract

This research aims to determine the effect of profitability and size companies on tax avoidance in companies listed on the Indonesia Stock Exchange. This research uses the dependent variable, namely tax avoidance, and independent variables – profitability and the size of the company. Data collection technique used is documentation. Data analysis technique used is multiple linear regression method. The results showed that the profitability and size companies variables simultaneously affect tax avoidance with a significant value below 0.05 and the adjusted R square value of 0.48. While partially only profitability variables affect tax avoidance with a significant value below 0.05.

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