THE EFFECT OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX AVOIDANCE ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE

Maya Safira Dewi; Muhammad Haryadi Thareq

doi:10.58468/remics.v4i1.152

THE EFFECT OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX AVOIDANCE ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE

Authors

Maya Safira Dewi Universitas Telkom
Muhammad Haryadi Thareq Universitas Bina Nusantara

DOI:

https://doi.org/10.58468/remics.v4i1.152

Keywords:

tax avoidance, leverage, profitability, firm size

Abstract

Purpose: To analyze the effect of leverage, profitability, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange.

Research Methodology: Purposive sampling method; secondary data from idnfinancials.com and idx.co.id; data covering 2017-2019.

Results: Leverage positively influences tax avoidance; profitability and firm size do not influence tax avoidance.

Limitations: The study is limited to manufacturing companies listed on the Indonesia Stock Exchange over a specific three-year period.

Contribution: Useful for researchers and practitioners in the fields of finance, taxation, and corporate governance.

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Published

2025-02-11

How to Cite

Maya Safira Dewi, & Muhammad Haryadi Thareq. (2025). THE EFFECT OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX AVOIDANCE ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE. Journal Of Resource Management, Economics And Business, 4(1), 63–77. https://doi.org/10.58468/remics.v4i1.152