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Data Panel Regression: Effect of Company Risk, Company Size, And Tax Profitability For Tax Avoidation
Reschiwati(a), Nandan Limakrisna(b*), Fran Sayekti(c), Maria Anita Purnamasari(d)

a) Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta
b*) Universitas Persada Indonesia Y.A.I Jakarta and Universitas Winaya Mukti Bandung
c) Universitas Teknologi Yogyakarta
d) ABFII Perbanas Jakarta


Abstract

This study aims to obtain empirical evidence about the effect of company risk, firm size and profitability on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The sample selection method used was purposive sampling. The population in this study was 48 and the sample used was 29 companies. The data processing method used is the panel data regression model using Eviews 9.0. The results of the study show that the companys risk variables, company size and profitability affect tax avoidance.

Keywords: Company Risk, Company Size, Tax Profitability, Tax Avoidation

Topic: Financial Management and Accounting

Link: https://ifory.id/abstract/r2c4f8yJhXQw

Conference: The 4th Global Conference on Business, Management and Entrepreneurship (GCBME 2019)

Plain Format | Corresponding Author (Nandan Limakrisna)

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