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All Journal International Research of Multidisciplinary Analysis
Indri Kurnia Putri
Institut Teknologi dan Bisnis Ahmad Dahlan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE, AND SALES GROWTH ON TAX AVOIDANCE OF RETAIL COMPANIES LISTED ON THE IDX Indri Kurnia Putri
International Research of Multidisciplinary Analysis Vol. 1 No. 2 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.395 KB) | DOI: 10.57254/irma.v1i2.27

Abstract

This study aims to determine the effect of perofitability, leverage, company size, and sales growth on tax avoidance of retail companies listed on the IDX in 2016-2020. The analytical method used in this study is quantitative analysis method. The tool used is factor analysis using the Eviews9 tool with panel data regression models. 8 companies met the sampling criteria. The results of this study show that profitability has no effect while leverage, company size and sales growth affect tax avoidance. There is a significant influence between variables simultaneously with F-Statistic 16.58448. The R-Squared coefficient of determination is 0.799841 or 79% of the dependent variable, this shows that the variable is unable to explain the variation of the variable and other factors outside regression influence the remaining 21%.
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