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The Influence of Tax Avoidance, Managerial Ownership and Profitability on Tax Payment Levels
Scopus Q3 Journal

The Influence of Tax Avoidance, Managerial Ownership and Profitability on Tax Payment Levels

Goodwood Akuntansi dan Auditing Reviu Goodwood Akuntansi dan Auditing Reviu, Vol. 4, No. 2, 2026

Authors

Dela Puspita Sari, Anita Kusuma Dewi, Damayanti Damayanti

Source / Journal

Goodwood Akuntansi dan Auditing Reviu

Citations
0
Downloads
9
Indexed Tier
Scopus Q3

Purpose: This study aims to analyze the effects of tax avoidance, managerial ownership, and profitability on the level of tax payments in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methodology/approach: This study uses secondary data from financial reports. A purposive sampling method was applied, resulting in 85 observations. Data were processed using SPSS version 25 and multiple linear regression analysis. The research includes classical a...