The Influence of Leverage, Profitability, Thin Capitalization, and Company Size on Tax Avoidance

Authors

  • Roro Bella Ayu Wandani Prasetio Putri Postgraduate Program, University of Merdeka Malang, Indonesia
  • Grahita Chandrarin Universitas Merdeka Malang
  • Parawiyati Universitas Merdeka Malang
  • Wahyu Setyorini Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/icgss.v9i1.15753

Keywords:

Leverage, Profitability, Company Size, Tax Avoidance

Abstract

This study aims to determine the effect of leverage, profitability, thin capitalization, and company size on tax avoidance. This type of research is explanatory research using quantitative methods. The population is 164 manufacturing companies, and the basic industry and chemical sub-sectors are 72 companies, with a total of 236 companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling, with results from 180 companies. The data used are financial reports for 2018-2012. The analysis used is multiple linear regression analysis, and hypothesis testing uses the F test and t test. The results of hypothesis research using the F test prove that simultaneously leverage, profitability, thin capitalization, and company size have a significant effect on tax avoidance. The results of the t-test hypothesis test prove that leverage and company size partially have a significant effect on tax avoidance, while profitability and thin capitalization partially have no significant effect on tax avoidance.

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Published

2025-06-12

How to Cite

Prasetio Putri, R. B. A. W., Chandrarin, G., Parawiyati, & Setyorini, W. (2025). The Influence of Leverage, Profitability, Thin Capitalization, and Company Size on Tax Avoidance. Proceedings of International Conference of Graduate School on Sustainability, 9(1), 89–95. https://doi.org/10.26905/icgss.v9i1.15753

Issue

Vol. 9 (2024)

Section

Articles

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