Jurnal Ilmiah Wahana Akuntansi
Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi

Determinan Praktik Penghindaran Pajak

Santoso, Tiara Rani (Unknown)
Estrini, Dwi Hayu (Unknown)
Ariella, Vanessa Elvina (Unknown)

Article Info

Publish Date
24 Jan 2024

Abstract

The aim of this research is to prove the effect of sales growth, accounting conservatism and corporate risk on tax avoidance. CETR used in this research to count tax avoidance. This research uses quantitative research method secondary data in the form of financial statment of Food and Beverage Sub-sector listed in Indonesia Stock Exchange (IDX) from 2017-2021 period. Number of the sample used in this reseach is 80 samples obtained by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis using SPSS 26 version. The result of this research shows that sales growth has negative effect on tax avoidance. Accounting conservatism and corporate risk have no effect on tax avoidance.

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Journal Info
Jurnal Ilmiah Wahana Akuntansi
Website

Abbrev

wahana-akuntansi

Publisher

Universitas Negeri Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, ...