Factors That Influence Tax Avoidance In Property And Real Estate Companies Period 2019-2023

Autor(s): Sri Sapto Darmawati, Vania Azzahra Budiman
DOI: 10.35760/ugefic.v8i1.189

Abstract

This study aims to analyze Company Size, Profitability, Leverage, and Good Corporate Governance on Tax Avoidance in Property and Real Estate Companies listed on the IDX. period 2019-2023. Secondary data used in this study was obtained from annual reports of property and real estate companies for the period 2019-2023 . Research This use technique purposive sampling with 11 The analysis technique used was multiple linear regression analysis with the help of SPSS. The results showed that company size, profitability, leverage, and good corporate governance had a partial and simultaneous effect on tax avoidance.

Keywords

Company Size, Good Corporate Governance, Leverage, Profitability, Tax Avoidance

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References

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DOI: http://dx.doi.org/10.35760/ugefic.v8i1.189

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