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All Journal Jurnal Akuntansi Trisakti
Christili Tanjaya
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2019 Christili Tanjaya; Nazmel Nazir
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.561 KB) | DOI: 10.25105/jat.v8i2.9260

Abstract

This research’s purpose is to examine the influence of profitability, leverage, sales growth, and firm size on tax avoidance in consumer goods manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The proxy of tax avoidance is Effective Tax Rate/ETR. The secondary data used as data source is the financial reports of sample companies. Purposive sampling is used as the sampling method. The samples that met the criteria are 105 samples. The data analysis is multiple linear regression and is processed using EViews 9 program. The results showed that profitability has a significant positive effect on tax avoidance; leverage and sales growth have no significant effect on tax avoidance; and firm size has a significant negative effect on tax avoidance.
Co-Authors Nazmel Nazir