Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Public Accounting (JPA)
Dewi Rinjani Amalia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Profitabilitas, Leverage, dan Sales Growth Terhadap Tax Avoidance di Era Pandemi Covid – 19 (Studi Kasus di Sektor Industri Barang Konsumsi yang Terdaftar di BEI) Dewi Rinjani Amalia; Gunarianto Gunarianto; Irfan Fatoni
JPA : Journal of Public Accounting Vol 2, No 1 (2022): : Journal of Public Accounting Vol. 2 No. 1, Juni 2022
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.101 KB) | DOI: 10.30591/jpa.v2i1.3665

Abstract

This study aims to find out empirically the factors that influence tax avoidance using the variables of profitability, leverage, and sales growth in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2020. This type of research is a quantitative study using the purposive method. sampling. The data in this study were collected using the documentation method. The analytical method used in this study is multiple linear regression using the SPSS program. The type of data used in this study uses pooled data. The results of this study indicate that profitability, leverage, and sales growth have a negative and partially significant effect on tax avoidance, while profitability, leverage, and sales growth have a simultaneous positive and significant effect on tax avoidance.
Co-Authors Gunarianto Gunarianto Irfan Fatoni