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Ahmad Cik
Lecture of Faculty of Business, Economics and Social Development, Univercity Malaysia Terengganu
Religion Humanities Chemistry Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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RETRACTED : Analysis of the Effect of Leverage, Profitability, Company Size, Sales Growth and Institutional Ownership on Tax Avoidance (Empirical Study on Manufacturing Companies Registered on BEI 2017-2021) Bella Sukma Cahyanti; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science 388-405
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.766

Abstract

This study aims to examine the Analysis of the Effect of Leverage, Profitability, Firm Size, Sales Growth and Institutional Ownership on Tax Avoidance. The object of this research is a manufacturing company in the consumer goods industry sector (goods consumer industry). The sample used in this study was 115 samples consisting of 23 companies for 5 years. With purposive sampling technique, the method used is multiple regression analysis, classical assumption test and descriptive statistics. The results showed that Leverage had no effect on tax avoidance, Profitability had a positive effect on tax avoidance, Firm size had no effect on tax avoidance, Sales Growth had a negative effect on tax avoidance, Institutional ownership had no effect on tax avoidance.
RETRACTED : Analysis of the Effect of Leverage, Profitability, Company Size, Sales Growth and Institutional Ownership on Tax Avoidance (Empirical Study on Manufacturing Companies Registered on BEI 2017-2021) Bella Sukma Cahyanti; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.766

Abstract

This study aims to examine the Analysis of the Effect of Leverage, Profitability, Firm Size, Sales Growth and Institutional Ownership on Tax Avoidance. The object of this research is a manufacturing company in the consumer goods industry sector (goods consumer industry). The sample used in this study was 115 samples consisting of 23 companies for 5 years. With purposive sampling technique, the method used is multiple regression analysis, classical assumption test and descriptive statistics. The results showed that Leverage had no effect on tax avoidance, Profitability had a positive effect on tax avoidance, Firm size had no effect on tax avoidance, Sales Growth had a negative effect on tax avoidance, Institutional ownership had no effect on tax avoidance.
Co-Authors Bella Sukma Cahyanti Kumba Digdowiseiso