Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi

Pengaruh Sales Growth dan Solvabilitas Terhadap Penghindaran Pajak

Citra Komala Sari (Unknown)
Efni Cerya (Unknown)



Article Info

Publish Date
11 Nov 2023

Abstract

This research aims to analyze the influence of sales growth and solvency on tax avoidance. This research is included in descriptive research using a quantitative approach. The population in this study are companies operating in the energy sector 2019-2021. The sampling technique in this research was purposive sampling. The data used in this research is secondary data. The analytical method used is panel data regression analysis using Eviews 12. The results of the research show that there is no significant influence between sales growth on tax avoidance in energy sector companies listed on the BEI for the 2019-2021 period. significant relationship between solvency and tax avoidance in energy sector companies listed on the IDX for the 2019-2021 period.

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Journal Info

Abbrev

gemilang

Publisher

Subject

Humanities

Description

berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia ...