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All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Dintia, Cecilia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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THE INFLUENCE OF SALES GROWTH, LEVERAGE, COMPANY SIZE, AND PROFITABILITY ON TAX AVOIDANCE IN CONSUMER NON-CYCLICALS COMPANIES FROM 2021 TO 2023 Dintia, Cecilia; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1234-1244

Abstract

The purpose of this study is to gather empirical data regarding the effects of sales growth, leverage, company size, and profitability on tax avoidance. Focusing on consumer non-cyclicals companies that listed on the Indonesia Stock Exchange (IDX), the study used a purposive sampling method to select a data set of 124 samples from 52 companies covering the period 2021 to 2023. To analyze the data, SPSS version 25 was employed, and multiple linear regression analysis was applied to examine the relationships among these variables. The findings indicate that sales growth has a positive effect on tax avoidance. Conversely, profitability shows indicates a detrimental effect on tax avoidance. Meanwhile, leverage and company size were found to have no significant effect on tax avoidance within the sample. This study aims to contribute to the literature on tax avoidance by clarifying the role of specific financial factors in influencing tax strategies among consumer non-cyclicals companies in Indonesia. The expectation is to minimize tax avoidance actions that could result in significant losses to the state. The insights provided can serve as valuable references for managers and policymakers, helping them to understand the financial characteristics that drive tax avoidance behavior. Additionally, this research encourages further exploration into other factors that may influence tax avoidance, ultimately supporting a more comprehensive understanding of corporate tax practices.
PENGENALAN AKUNTANSI KEWAJIBAN LANCAR PADA SISWA SMA PROVIDENTIA Dintia, Cecilia; Yanti
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29206

Abstract

Merdeka Belajar Kampus Merdeka (MBKM) is an initiative by the Minister of Education and Culture aimed at encouraging students to have a comprehensive understanding in various fields of knowledge, preparing them to face the challenges of the professional world. MBKM encompasses various programs, one of which is the MBKM Teaching Program at educational institutions. This program is specifically organized for students of Providentia High School located at Jl. Kedoya Raya No.35, RT.14 /RW.7, West Jakarta. Following discussions, the team decided to provide training on current liability accounting to the students of Providentia High School. This decision was made considering the importance of understanding current liabilities for the students as they prepare for competitions. The event will involve the direct delivery of information to the participants, namely the 6 students of 12th-grade Social Sciences at Providentia High School, through face-to-face meetings scheduled from August to November 2023. After receiving positive feedback, we concluded that the chosen theme is "Introduction to Current Liability Accounting for Students of Providentia High School." Based on questionnaire results, students expressed overall positive impressions of the training. The outcomes of this activity is deeper understanding about Current Liability.
Co-Authors Linda Santioso Yanti