Data Panel Regression: Effect of Company Risk, Company Size, and Tax Profitability for Tax Avoidation (Empirical Study on Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2013-2017)

Authors

  • Reschiwati ‎
  • Nandan Limakrisna
  • Fran Sayekti

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 company's risk variables, company size and profitability affect tax avoidance.

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

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Published

2019-12-18

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Section

Articles