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p-Index From 2020 - 2025
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All Journal JURNAL AKUNTANSI DAN BISNIS
Iin Indarti, Iin Indarti
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Economics, Econometrics & Finance

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THE EFFECT OF LEVERAGE, PROFITABILITY AND SALES GROWTH ON TAX AVOIDANCE IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2020 – 2024 PERIOD Retno Ginanjar; Iin Indarti, Iin Indarti; Wenny Ana Adnanti; Tjandra Tirtono4, Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.973

Abstract

This study aims to determine the effect of leverage, profitability, sales growth on tax avoidance of Food and Beverage companies listed on the IDX in 2017-2021. The type of research used in this research is comparative causal research. The calculated F value is 4.963 and a significant probability value of 0.003 is less than 5%, so it can be concluded that leverage, profitability, and sales growth simultaneously affect tax avoidance in Food and Beverage companies listed on the IDX in 2019- 2023. The results of the study show that partially leverage and profitability have a significant positive effect on tax evasion in food and beverage companies listed on the IDX in 2019 - 2023, while sales growth has no effect on tax evasion in food and beverage companies listed on the IDX in 2017 – 2021.
Co-Authors Retno Ginanjar Tjandra Tirtono4, Tjandra Tirtono Wenny Ana Adnanti