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Diffa Fadhillah
Universitas Trisakti
Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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PENGARUH SALES GROWTH, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI 2017-2021 Diffa Fadhillah
Journal of Student Research Vol 1 No 2 (2023): Maret : Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i2.996

Abstract

This study aims to examine the Effect of Sales Growth, Firm Size and Leverage on Tax Avoidance. The population in this study are farmasi sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was purposive sampling method. This study uses panel data regression analysis using the Eviews 9 program in processing data. The results of this study indicate that the Sales Growth Variable has a positive effect and significant on Tax Avoidance, the Firm Size Variable has a nagtive effect and significant on Tax Avoidance, and the Leverage Variable has a no effect on Tax Avoidance.
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