Leverage And Profitability on Tax Avoidance: Evidence on Mining Sector Companies Listed on The Indonesia Stock Exchange (Idx)

Authors

  • Citra Mariana Author
  • Shearly Apriliasari Riyadi2 Author
  • Lisa Silvi Listiani Fauzi Author
  • Syifa Afnida Khairunnisa Author
  • Rangga Yudhistira Author
  • Karisma Mutisania Author

Abstract

This study aims to determine the effect of leverage and profitability on tax avoidance. The research 
method used in this research is explanatory. The data analysis method used is panel data regression 
analysis. Sources of data for this study are data in the form of annual financial statements of mining sector 
companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The population in this study was 
141 observations. The sampling technique used in this study was purposive sampling, the total sample is 
30. The results showed that leverage did not affect tax avoidance. Profitability affects tax avoidance.

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Published

2021-07-27

Issue

Vol. 11 No. 3 (2021): Volume 11 Issue 3 2021

Section

Articles

How to Cite

Leverage And Profitability on Tax Avoidance: Evidence on Mining Sector Companies Listed on The Indonesia Stock Exchange (Idx) . (2021). Review of International Geographical Education Online, 11(3), 1543-1548. https://rigeo.org/index.php/rigeo/article/view/395