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- Title
The Effect of Firm Value, Leverage, Profitability and Company Size on Tax Avoidance in Companies Listed on Index LQ45 Period 2012-2016.
- Authors
Ichsani, Sakina; Susanti, Neneng
- Abstract
This study determines the effect of firm value, leverage, profitability and company size on tax avoidance in companies listed on index LQ45 period 2012-2016. The Population is 45 companies, purposive sampling techniques used and number of sample is 19 companies. The analysis used is the classical assumption test, regression analysis, and hypothesis testing with simultaneous test (F test) and partial test (T test). The results showed that the independent variables simultaneously affect the tax avoidance of 78.10%. The results also showed that independent variables partially significant effect on tax avoidance. Suggestions can implicate are if the parties concerned the factors that influence tax avoidance, then the firm value factor, leverage, profitability and firm size should be considered; for further researchers to take other factors that affect and can research other sectors listed in Indonesia Stock Exchange. This study is useful for decision makers to be able to use tax avoidance rules.
- Subjects
BUSINESS size; TAX shelters; PROFITABILITY; JUDGMENT sampling; INDEPENDENT variables
- Publication
Global Business & Management Research, 2019, Vol 11, Issue 1, p307
- ISSN
1947-5667
- Publication type
Article