Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA)
Vol 3 No 4 (2021): JIMMBA

Pengaruh Profitabilitas dan Sales Growth Terhadap Penghindaran Pajak Perusahaan Batubara Tahun 2015-2019

Alda Arthauli Sitohang (Universitas Advent Indonesia)



Article Info

Publish Date
09 Oct 2021

Abstract

This research aims to examine how profitability and growth of companies will affect coal company tax avoidance in 2015-2019. This type of research uses initiative with secondary data from the data of financial and annual reports of coal companies in 2015-2019. The research sample was obtained from 22 coal companies from 2015-2019, with 110 research samples found. Data analysis techniques use statistical analysis from SPSS software such as descriptive statistical analysis, correlation coefficient, determination coefficient, significant F and t-tests, multiple linear regression and analysis classic assumption test. The results of this study show that there is a significant influence between profitability and the measure of sales growth on tax avoidance judging by the F-count value of 4,341 there is a p-value of < 5% (Sig. 0.016).

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Journal Info

Abbrev

jimmba

Publisher

Subject

Economics, Econometrics & Finance

Description

JIMMBA (Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi) published by P4M STIE Putra Bangsa Kebumen. The aim of JIMMBA discussion is to disseminate information on scientific work from and for academics that discuss interest in management and accounting. In addition, it is also easier for ...