@thesis{thesis,
		author={Asmara  Aina Huda},
		title ={Pengaruh Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan dan Leverage Terhadap Kasus Penghindaran Pajak Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2019-2021},
		year={2023},
		url={http://eprints.perbanas.ac.id/10756/},
		abstract={Tax avoidance is an effort to avoid taxes legally which does not violate tax regulations to minimize the tax burden by exploiting weaknesses in tax provisions. This study aims to analyze the effect of profitability, institutional ownership, firm size and leverage on tax avoidance. The research sample used is 178 data from consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Data analysis techniques used in this study were statistical descriptive analysis, classical assumption test and linear regression analysis using SPSS. The results of this study indicate that the variables of profitability have an effect on tax evasion, while institutional ownership, firm size and leverage have no effect on tax evasion.}
		}