PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK

Faricha Aulia Ananda · Ratna Herawati · Almira Santi Samasta

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

This study aims to analyze the effect of size of the company, Profitability, Leverage and Sales Growth on Tax Avoidance. The study population is industial companies listed on the Indonesia Stock Exchange in 2018-2021. Data is taken from the financial statements of selected companies by sampling using a purposive sampling method. Before the data were analyzed, a classic assumption test was carried out consisting of the Data Normality Test, the Heteroscedasticity Test, the Auto Correlation Test and the Multicollinearity Test. Data analysis performed was descriptive statistical analysis, t test (partial) and F test with multiple linear regression. The results showed that size of the company and profitability had a significant effect on tax avoidance.

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2020PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE 2020Faktor-Faktor yang Mempengaruhi Penghindaran Pajak 2020Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak 2017PENGARUH INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012–2016)2020Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan 2021PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE

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