Scholars Bulletin (SB)
Volume-5 | Issue-08 | Sch Bull, 2019; 5(8): 414-421
Research Article
Effect of Profitability, Leverage and CEO Narcissism on Tax Avoidance
Silpa Latipah Hariani, Waluyo
Published : Aug. 23, 2019
Abstract
This study analyzes the influence of profitability, leverage and CEO narcissism on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This study uses secondary data, which is obtained from the company's annual report through the official website of the Indonesia Stock Exchange, www.idx.co.id and www.sahamok.com. The companies taken in this study were 41 out of 145 companies conducted by purposive sampling and the number of observations made during 2013-2017 so that the number of observations was 205 samples. Data were analyzed using analysis with SPSS 25. The study stated that profitability, leverage and CEO narcissism variables had a positive and significant effect on tax avoidance.