The Effect Of Profitability, Leverage, Firm Size, And Earnings Management On Tax Avoidance (Case Study On Financial Sector Companies Listed On IDX 2020-2021)

FF Wulandari, S Salsabilla… - Proceedings of …, 2022 - conferences.uin-malang.ac.id
This research is aimed to analyze the effect between profitability, leverage, firm size, and
earnings management on tax avoidance. This research was conducted by using quantitative
method with purposive sampling as the data collection method. The sample of this research
is the data of 54 companies in financial sector that are registered on the Indonesia Stock
Exchange from 2020-2021. The research analysis used double regression analysis by using
SPSS 25 application. The results demonstrate that profitability has a significant positive …
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