J-MAS (Jurnal Manajemen dan Sains)
Vol 8, No 1 (2023): April

Pengaruh Likuiditas, Profitabilitas, Kebijakan Utang dan Pertumbuhan Penjualan terhadap Penghindaran Pajak

Syarifah Muthmainah (Universitas Esa Unggul)
Hermanto Hermanto (Unknown)



Article Info

Publish Date
29 Apr 2023

Abstract

The purpose of this study is to determine the determinants of tax avoidance such as liquidity, profitability, leverage and sales growth. This study utilizes information taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange using a purposive sampling test method that meets the research criteria. The research period was taken for 6 years with a total of 330 data from 55 entities in the manufacturing sector. This study utilizes multiple linear analysis methods with secondary data types. The results of the study show that there is a simultaneous influence between liquidity, profitability, debt policy and sales growth on tax avoidance, there is no relationship between liquidity and tax avoidance, there is a negative relationship between profitability and tax avoidance, there is a positive relationship between debt policy and tax avoidance. positive sales growth on tax avoidance.

Copyrights © 2023






Journal Info

Abbrev

jmas

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

J-MAS (Jurnal Manajamen dan Sains) diterbitkan oleh Program Magister Manajemen Universitas Batanghari, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen. J-MAS (Jurnal Manajamen dan Sains) terbit sebanyak dua kali dalam setahun yaitu pada bulan April dan Oktober. Jurnal ini mempublikasikan artikel ...