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Erna Diyastuti
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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH, PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Erna Diyastuti; Nur Kholis
PROSEDING 2022: PROSIDING UNIVERSITAS ISLAM BATIK SURAKARTA 2022
Publisher : PROSIDING

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Abstract

Tax avoidance is a strategy and technique in avoiding taxation that is carried out legally and has security for taxpayers, because it does not conflict with policies regarding taxes. The purpose of the following research is to understand the effect of Company Size, Leverage, Sales Growth and Profitability on Tax Avoidance in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample used is 11 companies in the pharmaceutical sector from 2019 to 2021, so 31 data are obtained that are used for samples of research implementation. The source of data in this study was obtained from the website (www.idx.co.id). The implementation of the following research uses a multiple linear regression model using SPSS 19 to analyze the effect of the independent variables on the dependent variable used in the research implementation. The results of the following research activities indicate that firm size and profitability have an influence on efforts to avoid tax or tax avoidance. Meanwhile, leverage and sales growth have no effect on tax avoidance. Keywords: Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance.
PENGARUH FIRM SIZE, LEVERAGE, SALES GROWTH, PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI) Erna Diyastuti; Nur Kholis
GEMA Vol 34 No 01 (2022): GEMA
Publisher : LP3M

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The purpose of the research is to understand the effect of Firm Size, Leverage, Sales Growth and Profitability on Tax Avoidance in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses secondary data where the sampling technique is using purposive sampling technique, the samples used in the research are 11 companies in the pharmaceutical sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021, then 31 data are obtained which are used for research implementation samples. . The source of data in this study was obtained from the website (www.idx.co.id). The implementation of the following research uses a multiple linear regression model using SPSS 19 to carry out an analysis of the effect of the independent variables on the dependent variable used in the research implementation. The results obtained from the following research activities show that firm size and profitability have no effect on efforts to avoid tax or tax avoidance. Meanwhile, leverage and sales growth have an effect on tax avoidance
Co-Authors Nur Kholis