Work

Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (pada Perusahaan Lq-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)

Year: 2025

Type: article

Abstract: This study aims to examine the effect of profitability, leverage, and seles growth on tax avoidance in LQ-45 companies listed on the indonesia stock exchange for the 2019-2023 period. The population of this study comprises companies listed in the LQ-45 index. The sampling technique used is purposive sampling wiht specific criteria, resulting in a total of 120 samples. The type od data used is secondary data, specifically financial statement obtained from the website https://idx.com.id/, and the analysis method employed is linear regression analysis. The results of this study indicate that profitability has a negative and insignificant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, and sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance Profitability Sales Growth.

Source: JURNAL AKUNTANSI KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI

DOI: 10.36085/jakta.v6i1.8014

Authors: Niko Ardiansyah, Dinal Eka Pertiwi, Ahmad Sumarlani

Institution: Universitas Muhammadiyah Bengkulu

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: W4413064824

FWCI:

Cites:

Cited by:

Related to: 10