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All Journal Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA)
Alda Arthauli Sitohang
Universitas Advent Indonesia
Economics, Econometrics & Finance

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Pengaruh Profitabilitas dan Sales Growth Terhadap Penghindaran Pajak Perusahaan Batubara Tahun 2015-2019 Alda Arthauli Sitohang
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Vol 3 No 4 (2021): JIMMBA
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v3i4.891

Abstract

This research aims to examine how profitability and growth of companies will affect coal company tax avoidance in 2015-2019. This type of research uses initiative with secondary data from the data of financial and annual reports of coal companies in 2015-2019. The research sample was obtained from 22 coal companies from 2015-2019, with 110 research samples found. Data analysis techniques use statistical analysis from SPSS software such as descriptive statistical analysis, correlation coefficient, determination coefficient, significant F and t-tests, multiple linear regression and analysis classic assumption test. The results of this study show that there is a significant influence between profitability and the measure of sales growth on tax avoidance judging by the F-count value of 4,341 there is a p-value of < 5% (Sig. 0.016).
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