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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Performance JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Investasi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wita Ramadhanti
Universitas Jenderal Soedirman
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Journal : Jurnal Investasi

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PENGARUH INFORMASI AKUNTANSI (ROA, LEVERAGE, SALES GROWTH, CAPITAL INTENSITY DAN COMPANY SIZE) DAN COMPANY AGE TERHADAP TAX AVOIDANCE Pri Anggun Novria Fajarwati; Wita Ramadhanti
Jurnal Investasi Vol. 7 No. 1 (2021): Jurnal Investasi Januari 2021
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v7i1.112

Abstract

This study aims to analyze the influence of financial information (profitability, leverage, sales growth, capital intensity and company size) and company age on tax avoidance. The dependent variable used in this study is tax avoidance which is proxied by the effective tax rate (ETR), while the independent variables are company size, company age, profitability (ROA), leverage (DAR), sales growth, and capital intensity. The population in this study are mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2016. The sample in this study used a purposive sampling method and obtained 55 samples of observations. Data analysis was performed using analysis tools Partial Least Square (PLS). The results of the analysis show that leverage has a positive effect on tax avoidance. Meanwhile, profitability, company size, company age, sales growth, and capital intensity have no effect on tax avoidance.
Co-Authors Agung Praptapa Bambang Agus Pramuka Denok Kurniasih Eliada Herwiyanti Kurniawan Kurniawan Kurniawan Kurniawan Kusuma, Ayusia Sabhita Mukhrodin Mukhrodin Mukhrodin Mukhrodin Octisari, Sully Kemala Paulus Israwan Setyoko Pretisila Kartika Putri Pri Anggun Novria Fajarwati Puji Lestari Resa Pide Pratama Septiyani Rezky Pramurindra Slamet Rosyadi Sri Murni Setiyawati Sri Murni Setyawati Yudha Aryo Sudibyo Zaula Rizqi Atika