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Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Energi, Bahan Baku dan Industri yang Terdaftar di Bursa Efek Indonesia

Year: 2024

Type: article

Abstract: The researcher's objective is to analyze debt, company size, and sales growth on tax avoidance. The population of this study is energy, raw materials, and industrial subsector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study uses purposive sampling technique for sampling so that there are 89 companies that meet the data determination requirements. Company data that was sampled as many as 89 is panel data. So the number of samples during 2020-2022 is 3x89 = 267 companies. The result is that the leverage variable has a significant negative effect on tax avoidance, the company size variable has no effect on tax avoidance, and the sales growth variable has a significant negative effect on tax avoidance.

Source: Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah

DOI: 10.47467/alkharaj.v6i11.4262

Authors: Nabila Intan Maharani, Cahyani Nuswandari

Institution: Universitas Stikubank

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: W4404000790

FWCI:

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Related to: 10