Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI

Authors

  • Monika Weni Cahyasari Akuntansi, Universitas Mercu Buana Yogyakarta
  • Hasim As’ari Akuntansi, Universitas Mercu Buana Yogyakarta

DOI:

https://doi.org/10.31959/jm.v13i4.2759

Abstract

Obligatory contribution to the internal state in the form of a fixed payment, from both individuals and corporations, is the definition of tax which functions as state revenue. However, the obligation to pay taxes can reduce a company's profits, thus triggering efforts to avoid tax obligations. The aim of this research is to examine various aspects that may influence a company's tendency to engage in tax avoidance. This quantitative research employs purposive sampling in data collection. The findings show that profitability has a significant influence impact on tax avoidance behavior, while benefit and company size do not exhibit an important influence.

Author Biographies

Monika Weni Cahyasari, Akuntansi, Universitas Mercu Buana Yogyakarta

Mahasiswa Prodi Akuntansi Universitas Mercu Buana Yogyakarta semester 5

Hasim As’ari, Akuntansi, Universitas Mercu Buana Yogyakarta

Dosen Prodi Akuntansi Universitas Mercu Buana Yogyakarta

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Published

2024-12-01

Issue

Vol. 13 No. 4 (2024)

Section

Articles

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