Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Educoretax

The effect of financial performance, tax avoidance, sales growth, and tax expense on capital structure Lestari, Diah Ayu; Wadi, Indra
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1030

Abstract

This research aims to determine the effect of financial performance, tax avoidance, sales growth, and tax burden on capital structure. This type of research is quantitative. Capital structure is the dependent variable and financial performance, tax avoidance, sales growth and tax burden are independent variables. This research uses secondary data in the form of financial reports, with a population of 92 companies. This research was conducted on property and real estate sector manufacturing companies listed on the IDX in 2018-2022, the research sample was 13 companies with 5 years of observation, the sample determination method used was purposive sampling . The analysis method uses multiple regression analysis, determination test, T test and F test using Eviews 12. The research results show that tax avoidance has no effect on capital structure, sales growth has no effect on capital structure, and tax burden has no effect on capital structure, financial performance influence on capital structure. Meanwhile, financial performance, tax avoidance, sales growth and tax burden simultaneously influence capital structure.
Co-Authors Abdillah, Alifia Dhia Agusriadi, Ivan Andrians Albar, Ihsan Rahmanda Antule, Nur Ain Arfianto Fahmi Atima, Sri Nanda Aulia, Aulia Azizan, Haikal Bela, Mega Shintya Brian Pamukti Bumulo, Nurul Pratiwi Christian, Herlan Ryuchi Dafianto, Ilyas Ahmat Dali, Meilina Widya Darise, Cahaya Ramadhani Darmasusila, Ida Bagus Dasril Aldo Deni Mahdiana Diah Kartika Sari Dinamella Wahjuningrum Dwi Maryani Dzulqiyana, Afina Putri Eko Budi Satoto Elena, Irene Maria Faisal, Muhammmad Fauzan, Ihsan Ahmad Fiodora, Alika Hasanah, Laily Hidayah, Guntur Maulana Hidayah, Slamet Indah Permatasari Indra Irawan Irawan , Indra Irnin Agustina Dwi Astuti, Irnin Agustina Dwi Irzal Effendi Islam, Melinta Nurul Kasim, Nurhalima Linawati, Dina Loka, Fika Pita Lolong, Brigitha Aurelia Mohamad, Afrilyansyah Zumria Much. Fuad Saifuddin Muhtadi, Fauzi Mulyadin, Aldy Murdianto Murdianto, Murdianto Muttaqin, Hudan Aghil Nada, Jihan Nesa Ayu Murthisari Putri Novianto, Bayu Abdillah Nur Ain Nursaidah Nursaidah, Nursaidah Nurul Hikmah Panigoro, Rafianda Dyah Pricilia Podungge, Selpiyanti Prasojo, Handika Gita Puspitasari, Etika Dyah Rahmad Kurniawan Rahmiati Ratna Salkiawati Samsiyah, Samsiyah Sanawiyah, Sanawiyah Saputri, Sekar Isnaeni Nurul Sausannuri, Isnairana Septi Viantri Kurdaningsih Setiawan, Adrian Shabrina, Elsa Sinurat, Kristina Natasia Siregar , Nurul Fadhilah Siregar, Nurul Fadhilah Sulaiman, Reki Tempo, Imanuel Rodericus Parlindungan Triani, Endang Trijulianti, Ega Wadi, Indra Yadi, Andri Zakaria, Celsi Olifia M.