Work

Pengaruh Pertumbuhan Penjualan, Konservatisme Akuntansi, Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance

Year: 2022

Type: article

Abstract: This study aims to determine the effect of Sales Growth, Accounting Conservatism, and Fiscal Loss Compensation on Tax Avoidance in manufacturing companies in the pharmaceutical sub-sector consumer goods industry listed on the IDX for the 2016 - 2020 period. Sales Growth Variable is measured by NSGR, Accounting Conservatism is measured by KNSV, Fiscal Loss Compensation is measured by Dummy Variable, and Tax Avoidance is measured by CETR. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique used purposive sampling method, obtained 10 pharmaceutical companies as research samples. The data analysis tool uses the Eviews version 12 software program. The results show that Sales Growth and Accounting Conservatism have a significant positive effect on Tax Avoidance, while Fiscal Loss Compensation has no effect significant to Tax Avoidance.

Source: SCIENTIFIC JOURNAL OF REFLECTION Economic Accounting Management and Business

DOI: 10.37481/sjr.v5i4.570

Authors: Jaka Saputra, Purwatiningsih Purwatiningsih

Institution: Universitas Pamulang

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4304823055

FWCI: 3.781

Cites: 7

Cited by: 15

Related to: 10