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All Journal Media Ilmiah Akuntansi
Sumadi, Rizki Ramadhan
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Leverage, Profitability, Sales Growth, Age, Size dan Institutional Ownership terhadap Tax Avoidance Sumadi, Rizki Ramadhan; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.44

Abstract

Tax Avoidance is defined as a legal activity (efforts made by taxpayers to minimize the tax burden).The objective of this research is to obtain empirical evidence regarding the influence of Leverage, Profitability, Sales Growth, Size, Age and Institutional Ownership (variable X) on Tax Avoidance (variabel Y) with the object of research on manufakturing companies listed on the indonesian Stock Exchange (IDX) from 2019 – 2021 years.The population in this study was obtained using sampling technique with purposive sampling method where this study amounted to 195 company data. The results of this study explain that Sales Growth, Age, Size, and Institutional Ownership have no effect on Tax Avoidance. While Leverage positif effect and Profitability Negative effect on Tax Avoidance.
Co-Authors Yulius Kurnia Susanto