Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance

Faradilla, Ivory Candra (Unknown)
Bhilawa, Loggar (Unknown)



Article Info

Publish Date
25 Aug 2022

Abstract

The goal of this essay is to find how tax evasion is affected by profitability, leverage, firm size, and sales growth. The population used in this form of quantitative study is the LQ45 corporation for the 2015-2021 timeframe. The study approach employs a purposive sampling technique, with a sample size of 80 data points from 22 organizations. For linear regression data analysis, SPSS 23 software is used. The f test was used in this study, yielding a result of < 0,05, indicating that the significant value of the variables of profitability, leverage, business size, and sales growth had an effect on tax evasion. Based on partial testing of profitability, leverage, and company size variables with a significance value of <0.05, it is possible to infer that these factors have an influence. While the sales growth variable has a significance value greater than 0,05, it may be assumed that it has no influence.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...