Citra Komala Sari
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Pengaruh Sales Growth dan Solvabilitas Terhadap Penghindaran Pajak Citra Komala Sari; Efni Cerya
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.1011

Abstract

This research aims to analyze the influence of sales growth and solvency on tax avoidance. This research is included in descriptive research using a quantitative approach. The population in this study are companies operating in the energy sector 2019-2021. The sampling technique in this research was purposive sampling. The data used in this research is secondary data. The analytical method used is panel data regression analysis using Eviews 12. The results of the research show that there is no significant influence between sales growth on tax avoidance in energy sector companies listed on the BEI for the 2019-2021 period. significant relationship between solvency and tax avoidance in energy sector companies listed on the IDX for the 2019-2021 period.