Jurnal Akuntansi dan Keuangan (JAK)
Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023

PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Desviya Marta (Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Indonesia)
Nofryanti Nofryanti (Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Indonesia)

Article Info

Publish Date
30 Jan 2023

Abstract

This study aims to determine the effect of capital intensity, sales growth and company size on tax avoidance in healthcare companies listed on the indonesia stock exchange. This type of research is type of quantitative research. The data used in this study is secondary from the indonesia stock exchange for the period 2016-2020. The number of samples in this study were 8 companies with an observation period of 5 years so that the number of research samples is 40.. The technic used in this research is purposive sampling. The data in this study used panel data regression analysis using the Eviews 12 application. Based on the results of panel data regression analysis, it show that capital intensity have no effect on tax avoidance, sales growth and company size an effect on tax avoidance.

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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of ...