Citation:

Hendry Junaidi, Khristina Yunita. "Tax Avoidance Influenced By Company Profitability, Leverage, and Firm Size (Empirical Study On Agriculture Sectors Listed In Indonesia Stock Exchange)" International Research Journal of Economics and Management Studies, Vol. 3, No. 3, pp. 73-82, 2024.

Abstract:

This study examines the impact of profitability, leverage, and firm size on tax avoidance behavior among agriculture sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2021. The type of this research is a quantitative study conducted using SPSS version 27. Using purposive sampling, data from 30 companies with 43 observation data points were analyzed. The findings indicate that profitability significantly influences tax avoidance practices in the agriculture sector, suggesting that more profitable firms are more likely to engage in such behavior. However, no significant relationship was found between leverage and firm size with tax avoidance, indicating that debt levels and company size do not significantly affect tax avoidance tendencies. These findings have implications for policymakers, tax authorities, and investors in the agriculture sector, guiding the formulation of effective tax policies and facilitating informed decisionmaking.

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Keywords:

Tax Avoidance, Profitability, Leverage, Firm Size.