Effect of Leverage, Size, and Derivatives on Tax Avoidance in Indonesian Manufacturing Firms

Eurike, Pamela Marsya; Zaharman, Zaharman; Novianti, Serly

This study aims to examine the effect of leverage, company size, and financial derivatives on tax avoidance. The data used in this study are secondary data. The population of this study were 120 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research sample was selected using purposive sampling technique according to the criteria so as to obtain a sample of 16 companies. this study uses multiple linear regression analysis. The results of this study state that leverage, company size and financial derivatives simultaneously have a significant effect on tax avoidance. Partially leverage has a significant positive effect on tax avoidance, while company size and financial derivatives have a significant negative effect on tax avoidance.

Detail Information

Publisher: Fakultas Ekonomi dan Bisnis Universitas Lancang Kuning
Tahun: 2026
Bahasa: en
Last Updated: 2026-03-14T13:43:11Z

Subjects / Keywords

HB Economic Theory HC Economic History and Conditions

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