Research In Management and Accounting (RIMA)
Vol 2, No 2 (2019): December

DETERMINANT TAX AVOIDANCE

Ismawati, Yeni Indah (Unknown)
Lutfillah, Novrida Qudsi (Unknown)

Article Info

Publish Date
10 Jul 2020

Abstract

The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of company size, leverage, profitability, and sales growth on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The research sample was 54 with data analysis techniques namely multiple regression analysis. The results show that only profitability partially affected tax avoidance. While company size, leverage and sales growth have no effect on tax avoidance. Simultaneously company size, leverage, profitability, and sales growth affected tax avoidance.

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Journal Info
Research In Management and Accounting (RIMA)
Website

Abbrev

RIMA

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Research in Management and Accounting (RIMA) is peer reviewed journal published by Faculty of Business Widya Mandala Catholic University Surabaya. RIMA receives rigorous articles and contains the original of research paper. It covers the results of newest research and focuses on the issue related to ...