PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019)

  • Darmawan A
  • Rimbawan B
  • Rahmawati D
  • et al.
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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.

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APA

Darmawan, A., Rimbawan, B. A. D. P., Rahmawati, D. V., & Pratama, B. C. (2020). PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019). Research Journal of Accounting and Business Management, 4(2), 116. https://doi.org/10.31293/rjabm.v4i2.4864

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