2022
DOI: 10.26858/ja.v9i2.43268
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The Influence of Profitability, Leverage, and Deferred Tax Expenses on Tax Avoidance (Empirical Study of LQ45 Companies Listed in IDX)

Abstract: This research was conducted with the aim of examining the effect of profitability, leverage and deferred tax expense on tax avoidance. The object in this study is the LQ45 company listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The dependent variable in this study is tax avoidance, while the independent variables are profitability, leverage and deferred tax expense. Data processing in this study uses multiple linear regression analysis method with the help of SPSS (Statistical Product and… Show more

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“…Tax avoidance is often analogous to tax planning, which is the process of managing taxes in such a way that the tax payables, both income taxes and other taxes, are in the most minimal position, as long as this does not conflict with the provisions of the law. tax invitation (Marsella and Syafrizal, 2021).…”
Section: Introductionmentioning
confidence: 99%
“…Tax avoidance is often analogous to tax planning, which is the process of managing taxes in such a way that the tax payables, both income taxes and other taxes, are in the most minimal position, as long as this does not conflict with the provisions of the law. tax invitation (Marsella and Syafrizal, 2021).…”
Section: Introductionmentioning
confidence: 99%