TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02
Abstract
This study aims to reveal firm size and leverage on tax avoidance in the Consumer Goods Industry
Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is
explanatory. This research was conducted on data in the form of financial statements. To analyze the research data,
multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that
the firm size has no influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the
Indonesia Stock Exchange in 2016-2018. Leverage influence tax avoidance in the Consumer Goods Industry Sector
Companies Listed on the Indonesia Stock Exchange in 2016-2018.
Description
Keywords
Firm Size, Leverage, Tax Avoidance