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Emma Lilianti, Emma
Universitas PGRI Palembang
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Journal : Gorontalo Accounting Journal

 1 
Analisis Pengaruh Return On Assets, Sales Growth Dan Leverage Terhadap Tax Avoidance Hasanah, Rizki; Jusmani, Jusmani; Lilianti, Emma
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3175

Abstract

This research aims to obtain empirical evidence regarding the effect of return on assets, sales growth and leverage on tax avoidance. This research method uses quantitative descriptive analysis techniques in the analysis process using descriptive statistical techniques, classical assumption test analysis, multiple regression analysis, coefficient of determination test, t test and F test assisted by SPSS 25. The results of the study concluded partially that sales growth has a significant effect on tax avoidance, while return on assets and leverage have no significant effect on tax avoidance. Simultaneous testing shows the results of return on assets, sales growth and leverage have a significant effect on tax avoidance.
Co-Authors Agustini, Siska Aisyah Tulfitri Aji Putra, Bima Satria Andri Eko Putra Andri Eko Putra, Andri Eko Arifin , Mohammad Aryo Ariska Aprilia Astutik Astutik Aulia, Bismar Cyntia Bella, Marcella Amelia Desi Desi, Desi Desta Ninin Sera Desvriani, Ike Devi Permatasari Dian Minarti Edduar Hendri, Edduar Emilda , Emilda Emilda, Emilda erdiansyah erdiansyah, erdiansyah Erfan Robyardi Faridatun Nadhiroh Fitriana Fitriana Gontina, Indah Hasanah, Rizki Hendri Saladin Heryati Heryati Ima Dwi Astuti Intan Mutiasari Jeni Ferdilla Juni Darwin Jusmani, Jusmani Khairunnisa, Nur Indah Kiki Maria Madalena Krisnawati, Ike Kristiawan, Muhammad Rio Kurbani, Adie Lamrisma Lamrisma Mafra, Nisa’ Ulul Mafra, Nisa’Ulul Maharany Maharany Maliah, Maliah Mardiana Mardiana Margaretta, Yossy Reza Mohammad Aryo Arifin, Mohammad Aryo Muhamad, Muhatir Muhammad Sobri MUHAMMAD SUBHAN Mursalin Mursalin . Musliah, Desi Ninin Non Ayu Ninin Non Ayu Salmah, Ninin Non Ayu Nisa’ Ulul Mafra Nopi Anggraini Nurlia Anggraini Nurmala Nurmala Bahmid Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala NURUL HIDAYAH Oktariansyah Oktariansyah, Oktariansyah Paisa, Deiske Natasha Putra, Andre Eko Putra, Panca Satria Reva Maria Valianti, Reva Maria Riska Riska Rismansyah ROY SAPUTRA Saladin, Hendry Sari, Cindy Fatika Shindy Pratiwi Siti Hartinah Sri Hartati Suci, Asti Pradaniaty Tiranti, Mercy Totok Sudiyanto, Totok Tritama, Efran Yulandha Tulfitri, Aisya Utami, Yessy Rahma Yan Putra, Alhadi Yoga Yuniadi