The Effect Of Profitability And Company Size On Tax Avoidance
Keywords:
profitability, company size, tax avoidanceAbstract
This study discusses the effect of profitability and company size on tax avoidance through a literature review. Tax is a mandatory contribution that functions for the development of the country, but there are differences in interests between the government and taxpayers. Companies often engage in legal tax avoidance through strategies that are in accordance with tax regulations. There are several factors that influence tax avoidance, including profitability and company size. The results of this study indicate that profitability has a positive effect on tax avoidance, where companies with high profits tend to practice tax avoidance to reduce the tax burden. In addition, company size has no significant effect on tax avoidance practices. This suggests that both large and small companies tend to comply with their tax obligations, regardless of the scale of operations and level of profitability.
References
Ahmad, M., & Haryanto, T. (2021). Profitability and Tax Avoidance: Empirical Study on Mining Sector Companies. Indonesian Journal of Accounting Research, 15(4), 239-250.
Aini, H., & Kartika, A. (2020). The Effect of Profitability, Leverage, Independent Commissioners, Company Size, and Capital Intensity on Tax Avoidance. Scientific Journal of Accounting Computerization, 15(1).
Anggraeni, T., & Oktaviani, R. M. (2021). The Impact of Thin Capitalization, Profitability, and Company Size on Tax Avoidance. Journal of Accounting and Tax, 21(2), 390-397.
Apriliyani, L., & Kartika, L. (2021). The Effect of Profitability, Leverage, Company Size, and Sales Growth on Tax Avoidance in Manufacturing Sector Companies on the Indonesia Stock Exchange in 2015-2019. Derivative: Journal of Management, 15(2).
Arinda, G. A. M., Suryantari, E. P., & Pradnyani, N. L. P. S. (2022). The Effect of Profitability, Company Size, and Capital Intensity on Tax Avoidance in Mining Sector Companies in 2017-2021. Journal of Applied Management and Accounting Science, 4(1), 36-45.
Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Leverage, Company Size, and Profitability and Their Effect on Tax Avoidance in Mining Sector Companies on the Indonesia Stock Exchange in 2014-2019. Journal of Revenue: Scientific Journal of Accounting, 1(1), 133-142.
Bandaro, L. A. S., & Ariyanto, S. (2020). The Effect of Profitability, Company Size, Leverage, Managerial Ownership, and Capital Intensity Ratio on Tax Avoidance. Ultima Accounting, 12(2).
Hermawan, S. (2021). The Effect of Profitability, Leverage, Company Size on Tax Avoidance of Property and Real Estate Companies. Scientific Journal of Unitary Accounting (Jiakes), 9 (2).
Mahdiana, M. Q., & Amin, M. N. (2020). The Effect of Profitability, Leverage, Company Size, and Sales Growth on Tax Avoidance. Trisakti Journal of Accounting, 7(1), 127-138.
Mahendra, A., Azis, A. D., & Rizqi, M. N. (2021). The Effect of Profitability, Company Size, and Thin Capitalization on Tax Avoidance. Journal of Accounting and Business, 14(1), 100-112.
Mailia, V., & Apollo. (2020). The Effect of Profitability, Company Size, and Capital Intensity on Tax Avoidance. Journal of Management, Tax and Information Systems (JMPIS), 1(1), 69-77.
Masrurroch, L. R. (2021). The Effect of Profitability, Independent Commissioners, Leverage, Company Size, and Capital Intensity on Tax Avoidance. Journal of Business Economics, Management, and Accounting (JEBMA), 17(1).
Mayndarto, E. C. (2022). The Effect of Profitability and Company Size on Tax Avoidance in Automotive Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. Owner: Accounting Research and Journal, 6(1), 426-442.
Purnama, L. S., & Pratiwi, R. (2022). The Effect of Political Connection on Tax Avoidance in State-Owned Companies. Journal of Indonesian Accounting, 9(1), 72-83.
Putri, A. S., & Nurdin, F. (2023). The Effect of Profitability and Company Value on Tax Avoidance. Journal of Accounting, 18(1), 11-19.
Rahmadani, N., & Amin, M. N. (2020). The Effect of ROA and Leverage on Tax Avoidance in Companies on the Indonesia Stock Exchange. Journal of Accounting and Business Management, 12(1), 56-65.
Sari, A. Y., & Kinasih, H. W. (2021). The Effect of Profitability, Leverage, and Institutional Ownership on Tax Avoidance. Dynamics of Accounting, Finance, and Banking, 10(1), 51-61.
Sarimin, M. D., & Oktari, Y. (2023). Analysis of the Effect of Profitability, Leverage, Company Size, and Institutional Ownership on Tax Avoidance. eCo-Fin, 5(1).
Sawitri, A. P., Ariska, F. A., & Alam, W. Y. (2022). The Effect of Profitability, Sales Growth, Company Size, and Political Connections on Tax Avoidance. Mercu Buana Journal of Accounting Research (JRAMB), 8(1), 44-52.
Siregar, M. K. R., Maulani, E. A., & Syarifudin, I. (2023). The Effect of Solvency and Islamic Corporate Social Responsibility on Tax Avoidance. Journal of Indonesian Sharia Accounting, 11(3), 210-224.
Sovita, I., & Khairat, F. N. (2023). Analysis of the Effect of Capital Intensity and Corporate Social Responsibility on Tax Avoidance. Journal of Sharia Economics and Business, 7(1), 45-57.
Stawati, V. (2020). The Effect of Profitability, Leverage, and Company Size on Tax Avoidance. Journal of Accounting and Business, 6(2), 147-157.
Sulaeman, R. (2021). The Effect of Profitability, Leverage, and Company Size on Tax Avoidance. Syntax Idea, 3(2), 354-367.
Sunarsih, N., & Kurniasih, A. (2019). Analysis of the Effect of Corporate Governance on Tax Avoidance. Journal of Finance and Banking, 23(2), 267-278.
Suryani. (2021). The Effect of Profitability, Company Size, Sales Growth, and Audit Quality on Tax Avoidance. Journal of Accounting and Finance, 10 (1), April.
Susanti, C. M. (2018). The Effect of Profitability and Leverage on Tax Avoidance in Property Sector Companies. Indonesian Journal of Accounting and Finance, 15(1), 23-32.
Susanto, A. T., & Dewi, R. (2021). The Impact of Ownership Structure on Tax Avoidance in Public Companies. Indonesian Journal of Management, 10(2), 88-96.
Vemberain, J., & Triyani, Y. (2021). Analysis of the Effect of Profitability, Leverage, Company Size, and Institutional Ownership on Tax Avoidance. Kwik Kian Gie Accounting Journal, 10(1), February.
Wahyuni, T., & Wahyudi, D. (2021). The Effect of Profitability, Leverage, Company Size, Sales Growth, and Audit Quality on Tax Avoidance. Compact: Scientific Journal of Accounting Computerization, 14(2), 394-403.
Wulan, A., & Jaeni. (2024). The Effect of Sales Growth on Tax Avoidance in Manufacturing Sector Companies. Journal of Accounting and Business Research, 5(2), 134-142.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Nurul Rahmadani Rizanty, Dwi Ananda Zulfi, Rohana TS Purba, Deliana Deliana, Abdul Rahman (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
