Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak

Winda Sangata Ramadhani · Dedik Nur Triyanto · Kurnia Kurnia

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

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References

2011Corporate social responsibility and tax aggressiveness: An empirical analysis 2015Metodologi Penelitian Bisnis & Ekonomi 2015PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE 2014Metode Regresi Data Panel 2018PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK 2013TINGKAT PENGUNGKAPAN DAN PENGGUNAAN DERIVATIF KEUANGAN DALAM AKTIVITAS PENGHINDARAN PAJAK

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