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All Journal Research In Management and Accounting (RIMA) Research In Management and Accounting (RIMA)
Ismawati, Yeni Indah
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Economics, Econometrics & Finance Social Sciences

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DETERMINANT TAX AVOIDANCE Ismawati, Yeni Indah; Lutfillah, Novrida Qudsi
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2604

Abstract

The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of company size, leverage, profitability, and sales growth on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The research sample was 54 with data analysis techniques namely multiple regression analysis. The results show that only profitability partially affected tax avoidance. While company size, leverage and sales growth have no effect on tax avoidance. Simultaneously company size, leverage, profitability, and sales growth affected tax avoidance.
DETERMINANT TAX AVOIDANCE Ismawati, Yeni Indah; Lutfillah, Novrida Qudsi
Research In Management and Accounting (RIMA) Vol. 2 No. 2 (2019): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2604

Abstract

The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of company size, leverage, profitability, and sales growth on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The research sample was 54 with data analysis techniques namely multiple regression analysis. The results show that only profitability partially affected tax avoidance. While company size, leverage and sales growth have no effect on tax avoidance. Simultaneously company size, leverage, profitability, and sales growth affected tax avoidance.
Co-Authors Novrida Qudsi Lutfillah