Profitability and Tax Avoidance: Empirical Analysis

Authors

  • Radhi Abdul Halim Rachmat*, Yoga Tantular Rachman

Abstract

This study aims to determine the effect of profitability on tax avoidance in property, real estate, and
building construction companies listed on the Indonesian stock exchange. The sample in this study was 17
companies in the property, real estate, and building construction sectors listed on the Indonesian stock exchange
from 2014 to 2017. The research method used in this research is the explanatory research method, while the
data analysis used in this study is the linear regression method. doubled at the significance level of 5%. The
program used in analyzing data used SPSS 23.00. The results showed that profitability had a significant effect
on tax avoidance.

Published

2020-10-16

Issue

Section

Articles