JURNAL MANAJEMEN BISNIS
Vol. 11 No. 2 (2024): September

The Effect of Return on Assets Ratio, Debt to Equity Ratio and Sales Growth on Tax Avoidance

Yanti (Unknown)

Article Info

Publish Date
28 Sep 2024

Abstract

This study aims to determine the role of Return On Assets Ratio (ROA), Debt To Equity Ratio (DER), and Sales Growth on Tax Avoidance, with a research focus on the Energy sector listed on the Indonesia Stock Exchange for the 2020-2022 period. A sample of 45 companies was used, taken using the purposive sampling technique. The data analysis technique used is quantitative analysis. This analysis shows that ROA and DER have a significant effect on Tax Avoidance, while sales growth has no effect. The data management procedure was carried out with the help of IBM SPSS 26.

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Journal Info
JURNAL MANAJEMEN BISNIS
Website

Abbrev

JMB

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Manajemen, Bisnis pertama kali diterbitkan pada tahun 2014. Jurnal Manajemen Bisnis adalah jurnal ilmiah yang memuat artikel-artikel studi baik empiris maupun konseptual yang berkaitan dengan Keuangan, Pemasaran, Sumberdaya Manusia, Operasional, Strategi, Sistem Informasi , e-Business dan ...