Work

Pengaruh Intensitas Persediaan, Sales Growth, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak

Year: 2024

Type: article

Abstract: This research aims to identify the influence of Inventory Intensity, Sales Growth, and Company Size on Tax Avoidance. The research population includes Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2023. The sample, selected using purposive sampling, consists of 24 companies observed over 6 years. This study employs a quantitative method using secondary data and falls under the category of associative research. The data collection technique used is a documentary technique, involving the gathering of annual reports, financial statements, and other relevant data from existing documents. The results of the research indicate that Inventory Intensity, Sales Growth, and Company Size have a simultaneous effect on Tax Avoidance. Meanwhile partially, Inventory Intensity and Sales Growth do not affect Tax Avoidance, whereas Company Size effects Tax Avoidance

Source: Jurnal Revenue Jurnal Ilmiah Akuntansi

DOI: 10.46306/rev.v5i1.507

Authors: Achmad Sadam Kurtusi, Dila Angraini

Institution: Universitas Pamulang

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4402555817

FWCI: 2.038

Cites:

Cited by: 2

Related to: 10