Work

Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bei Tahun 2015-2019

Year: 2021

Type: article

Abstract: This research’s purpose is to examine the influence of profitability, leverage, sales growth, and firm size on tax avoidance in consumer goods manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The proxy of tax avoidance is Effective Tax Rate/ETR. The secondary data used as data source is the financial reports of sample companies. Purposive sampling is used as the sampling method. The samples that met the criteria are 105 samples. The data analysis is multiple linear regression and is processed using EViews 9 program. The results showed that profitability has a significant positive effect on tax avoidance; leverage and sales growth have no significant effect on tax avoidance; and firm size has a significant negative effect on tax avoidance.

Source: Jurnal Akuntansi Trisakti

DOI: 10.25105/jat.v8i2.9260

Authors: Christili Tanjaya, Nazmel Nazir

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W3201814327

FWCI: 18.51

Cites:

Cited by: 140

Related to: 10